Updated October 29, 2026. Quick answer: Worksheet B in Publication 974 (2025) figures the excess advance premium tax credit that must be repaid in full, with no repayment cap, for the months a family member who is not lawfully present was enrolled. It applies only when the excess on Form 8962 line 27 is above your Table 5 repayment limit.
Pub 974 worksheet walk-throughs: Pub 974 Worksheet D.
IRS worksheet walk-throughs: Pub 974 Worksheet W and Pub 974 Worksheet X.
When Worksheet B applies
“The excess APTC (see the instructions for Form 8962, line 28) applies only to excess APTC for coverage of lawfully present individuals. Excess APTC that relates to the coverage of individuals who are not lawfully present must be figured without limitation.” The publication lists all three conditions: “You or a member of your family is not lawfully present and is enrolled in a qualified health plan with family members who are lawfully present for 1 or more months of the year.” “You have excess APTC on line 27 of Form 8962.” “Your excess APTC on line 27 of Form 8962 is more than your amount from Table 5 in the Form 8962 instructions.” Otherwise: “If line 27 is not more than your amount from Table 5 in the Form 8962 instructions, do not complete Worksheet B.” The Form 8962 instructions say “The excess APTC you must repay may be limited to the amounts in Table 5.” and for people who are not lawfully present, “They cannot take the PTC for their own coverage and are not eligible for the repayment limitations in Table 5 for APTC paid for their own coverage.” The Form 8962 side of this is on the lines 27 to 29 page.
The fifteen lines
| Line | What it asks |
|---|---|
| 1 | APTC from Form 1095-A, Part III, column C, for each month a not lawfully present family member was enrolled |
| 2 | The monthly credit amount from Form 8962, Part II, column (e) |
| 3 | Line 1 minus line 2. “If zero or less, leave this line blank and skip lines 4 through 10 for the” month |
| 4 and 5 | The monthly premium (column A) and the SLCSP premium (column B) from Form 1095-A, Part III |
| 6 and 7 | The monthly contribution amount from Form 8962, line 8b, and line 5 minus line 6 |
| 8 and 9 | The smaller of line 4 or line 7, and line 1 minus line 8, “If zero or less, enter -0-” |
| 10 | “Subtract line 9 from line 3” |
| 11 | “Add the amounts on line 10.” If all line 3 results were zero or less, none of the excess was from people who were not lawfully present: enter the Table 5 limit on Form 8962 line 28 and continue to line 29 |
| 12 and 13 | “Enter the repayment limitation amount from Table 5 in the Form 8962 instructions”, then “Add lines 11 and 12” |
| 14 | “Enter the amount from Form 8962, line 27” |
| 15 | “If line 14 is more than line 13, enter the amount from line 13 on Form 8962, lines 28 and 29, and follow the instructions for” line 29. “If line 14 is less than or equal to line 13, leave Form 8962, line 28, blank and enter the amount from line 27 on” line 29 |
Complete the monthly columns only for the months the publication names: “Complete columns only for the months a not lawfully present family member was enrolled in coverage.”
The publication’s example, Andrew
Andrew’s family has the same facts as on the Worksheet A page: Anne, who is not lawfully present, is disenrolled from April 1. The publication reports that Andrew’s PTC of $4,336 is below his APTC of $6,736 and so his excess APTC on line 27 is $2,400, above his $1,950 Table 5 limit. He completes Worksheet B for January, February and March. The same results appear in each of the three monthly columns, so one column is shown.
| Line | Entry | Amount |
|---|---|---|
| 1 | APTC, Form 1095-A Part III column C | $953 |
| 2 | Monthly credit amount, Form 8962 Part II column (e) | $542 |
| 3 | Line 1 minus line 2 (computed) | $411 (computed) |
| 4 | Monthly premium, Form 1095-A column A | $1,000 |
| 5 | SLCSP premium, Form 1095-A column B | $1,200 |
| 6 | Monthly contribution amount, Form 8962 line 8b | $358 |
| 7 | Line 5 minus line 6 (computed) | $842 (computed) |
| 8 | Smaller of line 4 or line 7 (computed) | $842 (computed) |
| 9 | Line 1 minus line 8 (computed) | $111 (computed) |
| 10 | Line 3 minus line 9 (computed) | $300 (computed) |
| 11 | Sum of line 10 over January to March (computed, 3 x 300) | $900 (computed) |
| 12 | Repayment limitation from Table 5 in the Form 8962 instructions | $1,950 |
| 13 | Line 11 plus line 12 (computed) | $2,850 (computed) |
| 14 | Form 8962 line 27, excess APTC | $2,400 |
| 15 | Line 14 is not more than line 13: the publication’s example enters line 14 on Form 8962 lines 28 and 29 | $2,400 |
Line 14 ($2,400) is less than line 13 ($2,850), so the whole $2,400 is the excess APTC repaid. The publication’s example text says to enter it on Form 8962 lines 28 and 29, while the printed line 15 of the worksheet says to leave line 28 blank and enter the line 27 amount on line 29; both put $2,400 on line 29, so follow the instructions printed on your own copy of the form. The repayment cap is lifted only by the $900 attributable to Anne’s months; the rest of the excess would still be limited.
Edition
This page reads Publication 974 (2025), Premium Tax Credit (PTC), the file irs.gov served on 2026-10-29 (sha256 in the kit data). Worksheet letters, line numbers and the 2025 figures belong to that edition, so check the label printed on the worksheet in your own copy before you follow a line reference.
Common mistakes
- Completing Worksheet B when line 27 is within the Table 5 limit. The publication says not to, and leaves line 28 blank.
- Filling every month. Only the months a not lawfully present family member was enrolled get a column.
- Using the SLCSP premium for the wrong family. Lines 4 and 5 are the Form 1095-A amounts for those months.
- Entering line 13 when line 14 is not more than line 13. Line 15 caps the repayment at line 13 only when line 14 is more than line 13.
Related: Form 8962 lines 27 to 29, Form 1095-A column C, and Schedule 2 line 1a to 1c.
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Answer againSources
- Publication 974 (2025), Premium Tax Credit (PTC): https://www.irs.gov/pub/irs-pdf/p974.pdf
- Instructions for Form 8962 (2025), Premium Tax Credit (PTC): https://www.irs.gov/pub/irs-pdf/i8962.pdf
Read from the IRS documents linked above on October 29, 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.