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I thought I no longer needed to pay back tax credits or even file Form 8962.

The American Rescue Plan Act of 2021, signed into law on March 11, 2021, provided forgiveness for excess of the Advance Premium Tax Credit (APTC) received in tax year 2020 ONLY. The requirement to reconcile tax credits using Form 8962 is required for all other tax years. The instructions for Form 8962 provide guidance on how to report income on this form to make sure tax credits are correctly reconciled.

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