Updated October 29, 2026. Quick answer: Worksheet A in Publication 974 (2025) is a three-line month-by-month checklist. It finds the “reference months” whose Form 1095-A premiums you copy to Form 8962 for the months a family member who is not lawfully present was enrolled, because the credit cannot be figured on that person’s share of the premium.
IRS worksheet walk-throughs: Pub 974 Worksheet Q.
When Worksheet A applies
The publication ties it to a specific situation: “Situation 2 applies if you have family members who are not lawfully present that are enrolled for all or a part of the year, and there are either changes in your coverage family during the year (counting only lawfully present family members) or enrollment changes involving your lawfully present family members enrolled in the coverage during the year.” It then says “First, use Worksheet A to determine if you have a reference month for enrollment premiums or for the applicable SLCSP premium.” “Tip: You may use Worksheet A to determine whether you have any reference months.” The Form 8962 instructions explain why the months matter: “Individuals who are not lawfully present in the United States are not eligible for the PTC for their coverage in a qualified health plan through a Marketplace.” If the only change in the year is the not lawfully present person’s enrollment (Situation 1), you do not need it; you copy the premiums the Marketplace reports for months when only lawfully present people were enrolled.
The three lines
| Line | What it asks |
|---|---|
| 1 | “Check a box for each month in which any family members not lawfully present were enrolled in coverage” |
| 2 | Check a box for each month in which only lawfully present family members were enrolled, and there were no other changes in members of your tax family who are enrolled in coverage compared with a month checked on line 1. “The months for which you checked boxes on line 2 are your reference months for enrollment premiums.” |
| 3 | Check a box for each month in which only lawfully present family members were enrolled, and there were no other changes in your coverage family compared with a month checked on line 1. “The months for which you checked boxes on line 3 are your reference months for the applicable SLCSP premium.” |
Both lines carry the same use rule for the result: “Use the enrollment premium reported in Form 1095-A, Part III, column A, for the reference month as your enrollment premium on Form 8962 for the month(s) you checked on line 1.” The matching rule for line 3 is that you use column B, the applicable SLCSP premium, for the reference month. The two family definitions live in the publication’s glossary: “your tax family consists of the following individuals.” and “Your coverage family includes only individuals in your tax family who are enrolled in a qualified health plan and are not eligible for MEC” (other than individual market coverage).
If no month qualifies
“If you do not have a reference month for enrollment premiums, you may have to contact your insurance company to find out what the amount of the enrollment premiums would have been if the policy had covered only lawfully present family members.” “If you do not have a reference month for the applicable SLCSP premium, you must look up the SLCSP premium that applies to your coverage family (without any not lawfully present family members).”
The publication’s example, Andrew
Andrew enrolls himself and three dependents; one dependent, Anne, is not lawfully present and is disenrolled from April 1, and Andrew becomes eligible for employer coverage on September 1 but stays enrolled. The Marketplace reports these Form 1095-A, Part III amounts (column A is the monthly enrollment premium, column B the applicable SLCSP premium).
| Months | Column A | Column B |
|---|---|---|
| January, February, March | $1,000 | $1,200 |
| April through August | $800 | $900 |
| September through December | $800 | $400 |
The publication’s Worksheet A for him checks these months:
| Worksheet A entry | Result |
|---|---|
| Line 1: months a not lawfully present family member was enrolled | January, February, March |
| Line 2: only lawfully present members enrolled, tax family otherwise unchanged | April through December |
| Line 3: only lawfully present members enrolled, coverage family otherwise unchanged | April through August |
| Enrollment premium to use for January to March (Form 1095-A column A, reference month) | $800 |
| Applicable SLCSP premium to use for January to March (Form 1095-A column B, reference month) | $900 |
September to December are reference months for enrollment premiums but not for the SLCSP premium, because Andrew leaves the coverage family in September. Andrew then carries $800 and $900 into columns (a) and (b) of Form 8962 for January to March, and uses Worksheet B when his excess advance credit is above his repayment limit.
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
- Checking line 2 or line 3 for a month when a different lawfully present person joined or left. A second change disqualifies the month.
- Using one reference month for both premiums. The enrollment premium and the SLCSP premium can come from different months, as Andrew’s do.
- Skipping the worksheet when no month qualifies. The publication then sends you to the insurer or the SLCSP lookup.
- Entering the Marketplace’s blended premium for the months of mixed enrollment. Form 8962 wants the lawfully-present-only premium.
Related: Form 1095-A column A, Form 1095-A column B, and Form 8962 lines 11 to 23.
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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.