You must file a Form 8962 with your federal income tax return if you received an advanced premium tax credit (APTC) through the Marketplace during the previous year in order to reconcile your estimated and actual income for the year. Even if you estimated your income perfectly, you must complete Form 8962 and submit it with your federal tax return. If you received an APTC and don’t file Form 8962, you could be ineligible for Marketplace APTCs in the future. Beginning in plan year 2025, Marketplaces must give enrollees advance notice that they are at risk of losing their APTCs after one year of failing to reconcile.