Change to the 2019 Instructions for Form 8885


The Further Consolidated Appropriations Act of 2020, Public Law 116-94, has extended the Health Coverage Tax Credit (HCTC) for 2020. The 2019 Instructions for Form 8885, Health Coverage Tax Credit, are not being revised.  Instead, make the following substitution when using these 2019 instructions.

  1. On page 1 of the instructions, under What’s New, replace the paragraph with the following.

Health Coverage Tax Credit (HCTC) extended.  Recent legislation has extended the HCTC to 2020. The HCTC can be claimed for all coverage months beginning in 2020. The advance monthly payment program will also continue to accept HCTC payments in 2020.”