Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Premium Tax Credit Workout

Claiming the Premium Tax Credit

Skills Warm Up: Claiming the PTC

Question 5 of 6

Roger's APTC is $2,500. He is single with no dependents, and lives in Mississippi. On Form 8962, he calculates an actual PTC of $500. His household income is over 300% of the FPL but under 400% of the FPL for a family size of one. How much of the excess advance credit payments will be included as an additional income tax liability on his tax return?

$0
$1,500
$2,000
$2,500