Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Important Changes This Year

Taxes and Credits

Premium Tax Credit

Filing thresholds and federal poverty line tables are adjusted for inflation.

Through 2025, taxpayers with household income that exceeds 400 percent of the federal poverty line for their family size may be allowed a premium tax credit (PTC).

Table showing Advance Premium Tax Credit (APTC) repayment caps.

Details about these and other updates can be found in the Premium Tax Credit lesson and in Publication 4012 Tab H, Other Taxes, Payments, and Refundable Credits.