2025 Form 8962 estimator

Premium tax credit repayment calculator

Estimate excess advance premium tax credit repayment from household income, family size, Form 1095-A APTC, and your final premium tax credit.

Estimated repayment$1,950Repayment limit: $1,950

Inputs

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Estimate

Estimated Form 8962 line 29$1,950$150 protected by the cap
FPL percentage240%
2025 poverty line$25,820
Allocated APTC$9,200
Excess APTC$2,100
Repayment share of excess APTC93%
Line 27 excess APTC is $2,100; line 29 uses the smaller of line 27 and the repayment limit when a limit applies.

Calculation notes

  • The tool estimates Form 8962 household income as a percentage of the 2025 federal poverty line for the selected area and family size.
  • If allocated APTC is higher than the final premium tax credit, the difference is excess APTC before any repayment limitation.
  • Repayment caps apply below 400% of FPL. At 400% or more, the 2025 Form 8962 instructions say there is no repayment limitation.