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Form 1095-A Line 33: Annual Totals and Form 8962

Updated October 17, 2026. Quick answer: Lines 21 to 32 of Form 1095-A hold the monthly amounts in columns A, B and C, and line 33 holds the annual totals. Form 8962 line 10 decides whether you use the annual line 11 or the monthly lines 12 to 23. With more than one form, the instructions add some columns and take only one of others.

Form 8962 (premium tax credit) for 2025, read line by line: Form 8962, Form 8962 lines 11 to 23 and Form 8962 lines 35 and 36.

Lines 21 to 33 at a glance

Part III lists one row per month, January through December, and one row of totals. The recipient instructions say “The Marketplace will report the amounts in columns A, B, and C on lines” for the twelve months and “enter the totals on line 33.” The filer instructions say “Total the amounts on lines 21 through 32 and enter on line 33.” The form’s last row is captioned “Annual Totals”. The use is stated in one line: “Use this information to complete Form 8962, line 11 or lines” 12 to 23. The three columns have their own pages: Form 1095-A column A, Form 1095-A column B and Form 1095-A column C. The overview of the set is Form 1095 explained.

Why the monthly rows exist

The filer instructions explain that the rows are monthly because the underlying facts move: “This information is determined on a monthly basis and may change during the year if there is a change in enrollment or other circumstances that affect eligibility for, or the amount of, the premium tax credit.” The recipient instructions describe Part III as “information about your insurance coverage that you will need to complete Form 8962 to reconcile advance credit payments or to take the premium tax credit when you file your return.”

Line 10 on Form 8962: annual or monthly

Form 8962 has a yes or no choice before the totals are used. The form says “See the instructions to determine if you can use line 11 or must complete lines 12 through 23.” The yes answer reads “Continue to line 11. Compute your annual PTC.”. The instructions list the conditions for a yes: “You were enrolled in the qualified health plan for all 12 months during 2025.”, “Your enrollment premium was the same for every month of 2025.” and “Your SLCSP premium is the same for every month of 2025.”

For a partial year the instruction is short: “If you were enrolled in a qualified health plan for fewer than 12 months during 2025” you go to the monthly lines. The monthly lines are described as “Compute your monthly PTC and continue to line 24.”

Line 11: taking the line 33 totals

Form 8962 line 11 has a column for each line 33 figure. Its column (a) caption is “Annual enrollment premiums” and the instruction is “Enter the annual enrollment premiums from Form 1095-A, line 33, column A.” Column (b) is “Enter the annual applicable SLCSP premium from Form 1095-A, line 33, column B.” Column (f) is “Enter the APTC amount from Form 1095-A, line 33, column C.” The A, B and C pages above explain what each total contains.

Only one version is completed. Of the annual line the instructions say “do not complete lines 12 through 23.” and of the monthly lines they say “do not complete line 11.”

More than one Form 1095-A

Column (a) and column (f) are added: “If you have more than one Form 1095-A, add the amounts together and enter the total on Form 8962, line 11, column (a).” The same wording is used for column (f). Column (b) is different. For policies in one state: “Enter the amount from column B of only one Form 1095-A”, and “do not add the amounts from each form.” The reason given is “The Marketplace should have entered the same SLCSP premium, which applies to all members of your coverage family, on each Form 1095-A.”

For policies in different states: “For individuals enrolled in qualified health plans in different states, add together the amounts from column B of the Forms 1095-A from each state”. There is a marriage exception to the one-form rule: “if you got married in December of 2025 and you and your spouse, or individuals in your and your spouse’s tax family, were enrolled in separate qualified health plans, add the amounts from Form 1095-A, column B, for each plan (or plans) and enter the total.” For other months the instructions say “If you got married in a month other than December, your applicable SLCSP premium may not be the same for every month. If it is not the same for every month, you cannot use line 11.”

Lines 12 to 23: the monthly version

On the monthly lines each row of Form 1095-A maps to a month on Form 8962. Column (a): “Enter on lines 12 through 23, column (a), the amount of the monthly premiums reported on Form 1095-A, lines 21 through 32, column A, for the corresponding month.” Column (b): “Enter on lines 12 through 23, column (b), the amount of the monthly applicable SLCSP premium reported on Form 1095-A, lines 21 through 32, column B, for the corresponding month.” Column (f) is the monthly APTC from column C. For multiple forms in a month, the instruction repeats: “If you have more than one Form 1095-A showing coverage in a particular month”, use the Form 8962 rules for column (b).

A last line of the instruction for the monthly totals is on the form: “Total PTC. Enter the amount from line 11, column (e), or add lines 12 through 23, column (e)”.

Part IV allocation pointer

When a policy covered people in more than one tax family, the totals on a form may not all be yours. Form 8962 line 9 says “Before you complete line 10, you must complete Part IV if you are allocating policy amounts (see below) with another taxpayer”. The test begins “You need to allocate policy amounts (enrollment premiums, SLCSP premiums, and/or APTC) on a Form 1095-A between your tax family and another tax family if”. The Part IV result flows back to the entries: “If you completed Part IV for any Form 1095-A, add the monthly premium amounts allocated to you, if any, using the allocation percentage” The policy number on line 2, explained on the Form 1095-A Parts I and II page, is the identifier you enter in Part IV. This site does not walk through Part IV; read it in the Form 8962 instructions if line 9 applies to you.

Where to go next

Form 8962 is filed with Form 1040 or Form 1040-SR. For the credit concepts these totals feed, the ACA subsidy calculator page and the ACA affordability percentage page are separate reading. If a form is VOID, corrected or missing, see the Form 1095-A VOID, CORRECTED or missing page.

Edition and tax year

The 2025 Form 1095-A and the 2025 Instructions for Form 1095-A were the ones read for this page, along with the 2025 Form 8962 and its instructions. They were the current files on irs.gov on 2026-10-17. Check the tax year printed on the form you received.

Common mistakes

  • Adding column B across several forms. The Form 8962 instructions say “do not add the amounts from each form.” for policies in one state.
  • Using line 11 for a partial year. Line 10 requires “You were enrolled in the qualified health plan for all 12 months during 2025.”
  • Entering totals when Part IV applies without allocating first. Line 9 says “you must complete Part IV if you are allocating policy amounts” before line 10.

Related: ACA subsidy calculator, ACA affordability percentage, Form 1040, and Form 1040-SR.

Sources

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.

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