For the latest updates on coronavirus tax relief related to this page, check IRS.gov/coronavirus. We’re reviewing the tax provisions of the American Rescue Plan Act of 2021, signed into law on March 11, 2021.
Publication 974 covers the following general topics:
What is the premium tax credit (PTC)?
Who must file Form 8962.
Who can take the PTC.
Additional information to help you determine if your health care coverage is minimum essential coverage.