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Premium tax credit and other credits

SEE 1 Chapter 19 · IRS outline 1A17, 3B7, 3B8

2025 is the last year for several credits. The enhanced marketplace subsidies, the home energy credits and the electric vehicle credits all end under current law or OBBBA, so the 2025 return is where clients claim them, or find out they're too late. Lily buys health insurance on the marketplace, Hank and Rose put solar panels on the roof, Daniel looked at an electric truck, and Jo saves in a 401(k) on a modest wage. Nadia keeps an eye on the calendar for every one of these.

In this chapter

1. ACA basics: household income, household size and poverty level
2. The premium tax credit and Form 8962
3. Saver's, elderly or disabled, and health coverage tax credits
4. Home energy credits: the last year
5. Clean vehicle credits: acquired by September 30, 2025

This chapter has 5 lessons and 67 practice MCQs with explanations, plus flashcards and a recall sheet.

What this chapter covers

• ACA household income and size
• premium tax credit and Form 8962
• health coverage tax credit
• energy and clean vehicle credits
• saver's credit
• elderly or disabled credit

Chapter 18: Family and education credits · Chapter 20: Computing the tax: AMT, NIIT and other taxes