My income is low enough that I qualify for advanced premium tax credits (APTCs), but I have never filed a federal tax return before. Can I still receive APTCs?

If this is your first time applying for premium tax credits, then yes. There is no requirement to have filed a tax return for any prior year to qualify for premium tax credits. However, because you have never filed a federal tax return, you will likely have to provide additional documentation (such as pay stubs or a work contract) to the Marketplace within 90 days to verify your projected household income for premium tax credits. 

Note that you must file a tax return and reconcile advance payments of premium tax credits using IRS Form 8962 for the year in which you receive them. For example, if you receive advanced premium tax credits for Marketplace coverage in 2026, you will need to file a tax return in 2027 to reconcile these premium tax credits. Not doing this is called “failure to reconcile.”

Once you fail to reconcile for two consecutive years, you will become ineligible for premium tax credits in the next year. Note that you can still enroll in Marketplace coverage for that year, but premium tax credits will not be available to you until you have filed your previous tax returns with Form 8962.