IR-2025-127: IRS updates frequently asked questions on the Premium Tax Credit

IRS Newswire

December 23, 2025

Issue Number: IR-2025-127

Inside This Issue

IRS updates frequently asked questions on the Premium Tax Credit

IR-2025-127, Dec. 23, 2025

WASHINGTON – The Internal Revenue Service today updated frequently asked questions in Fact Sheet 2025-10 related to changes to the Premium Tax Credit made under the One Big, Beautiful Bill and to related provisions that no longer apply.

The Premium Tax Credit is a refundable tax credit that helps eligible individuals and families with low or moderate income with the cost of their health insurance purchased through the Health Insurance Marketplace, also known as the Exchange.

OBBB made a number of changes to the Premium Tax Credit, including removing the limitations on repayment of excess advance payments of the premium tax credit for tax years beginning after Dec. 31, 2025.

The FAQs have been updated to delete the questions about certain Premium Tax Credit rules that do not apply after tax years 2020 and 2021.

For more information, please see One, Big, Beautiful Bill Provisions on IRS.gov.

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Issue Number: IR-2025-127

Inside This Issue