Updated October 17, 2026. Quick answer: Line 9 is the net premium tax credit, the first line of Part II, Other Payments and Refundable Credits. It comes from Form 8962, line 26, which you complete using the Form 1095-A from the Marketplace. Enter that amount only if there is one.
Form 8962 (premium tax credit) for 2025, read line by line: Form 8962, Form 8962 line 1 and Form 8962 lines 9 and 10.
Line 9: net premium tax credit
Part II of the schedule is headed “Other Payments and Refundable Credits”. Line 9 is captioned “Net premium tax credit. Attach Form 8962”. The instructions say who may qualify: “Eligible individuals may have advance payments of the premium tax credit made on their behalf directly to the insurance company.”
Where the number comes from
The instructions name the statement to look for: “You (or whoever enrolled you) should have received Form 1095-A from the Marketplace with information about your coverage and any advance credit payments.” Then: “Complete Form 8962 to determine the amount of your premium tax credit, if any.” The line 9 entry comes from that form: “If the premium tax credit you can claim exceeds your advance credit payments, your net premium tax credit will be shown on Form 8962, line 26.” “Enter that amount, if any, on line 9.” “For more information, see the Instructions for Form 8962.” For the marketplace subsidy rules in general, see the ACA subsidy calculator page.
Where it goes next
Line 9 is one of the lines added on line 15. That caption reads “Add lines 9 through 12 and 14. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 31”. The General Instructions repeat it: “Enter the amount on Schedule 3, line 15, on Form 1040, 1040-SR, or 1040-NR, line 31.” The Form 1040 lines 29, 30 and 31 page explains line 31 on the return. Line 9 follows the Part I total on Schedule 3 lines 7 and 8, and the next line is on Schedule 3 line 10.
Edition and line numbers
This page reads the 2025 Schedule 3 (Form 1040) and the 2025 Form 1040 instructions, the current files irs.gov served on 2026-10-17. They are the files for the tax year 2025 return, filed in 2026. The schedule says “Attach to Form 1040, 1040-SR, or 1040-NR.” Schedule 3 has no separate instructions booklet. Its line instructions are part of the Form 1040 instructions, under the heading “Instructions for Schedule 3”. Check the tax year printed on the schedule you are filling in and use the line numbers on that year’s schedule, because a different year’s schedule can number or word its lines differently.
Common mistakes
- Entering the advance payments from Form 1095-A on line 9. The instructions say the entry is “your net premium tax credit will be shown on Form 8962, line 26.”
- Skipping Form 8962. The instructions say “Complete Form 8962 to determine the amount of your premium tax credit, if any.”
- Entering an amount when the credit does not exceed the advance payments. The instructions say “Enter that amount, if any, on line 9.”
Related: ACA subsidy calculator, Form 1040 lines 29, 30 and 31, and Form 1040.
Sources
- Instructions for Form 1040 and Form 1040-SR (2025): https://www.irs.gov/pub/irs-pdf/i1040gi.pdf
- Schedule 3 (Form 1040), Additional Credits and Payments (2025): https://www.irs.gov/pub/irs-pdf/f1040s3.pdf
Read from the IRS documents linked above on October 17, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.