Publication 4491 Premium Tax Credit

This lesson will provide links to resource materials and practice to help you determine if taxpayers are eligible to receive the premium tax credit. Begin this lesson by reviewing the Premium Tax Credit lesson from Publication 4491.

Use your resource materials to apply what you've learned in the lesson:

• Determine eligibility for the premium tax credit (PTC)
• Calculate the premium tax credit, if applicable
• Report taxpayers' premium tax credit on the tax return

Beginning FS 2023, all volunteers must register and certify via Link & Learn Taxes. Volunteers that normally take paper tests must transcribe their answers to the tests in the Link and Learn Certification system.