Form 1099-H: Health Coverage Tax Credit Advance Payments
Published November 5, 2026
If the government paid part of your health insurance premiums in advance, you may receive a Form 1099-H. The form reports those advance payments for the year. It is an information form. It does not say whether you owe tax, and it does not claim any credit for you.
This guide is general information. It is not advice about your own return. For questions about your coverage or your credit, contact the issuer shown on the form or a tax professional.
What the advance payments are
The health coverage tax credit (HCTC) helps eligible people pay for health insurance. Some people receive the help in advance. The IRS says these advance payments were sent directly to the health insurance provider. The form shows the amounts that were paid for you.
Who receives the form
The IRS instructions say advance payments go to people who were an eligible trade adjustment assistance (TAA) recipient, an Alternative TAA (ATAA) recipient, a Reemployment TAA (RTAA) recipient, or a Pension Benefit Guaranty Corporation (PBGC) pension payee. The instructions also cover your qualifying family members.
Unless the issuer chooses to file and send the form itself, the IRS HCTC Program sends it to you on the issuer's behalf.
What each box shows
- Box 1 shows the total HCTC advance payments made on your behalf during the year.
- Box 2 shows the number of months you received payments. The number cannot be more than 12.
- Boxes 3 through 14 show the amount paid for each month. These boxes add up to the amount in Box 1.
Copy B and why it matters
Copy B is the copy for you. The form says it is important tax information and that it is being sent to the IRS. Keep it with your tax records.
How the credit is figured
The Form 1099-H reports the payments. It does not figure the credit. The IRS directs you to Form 8885, Health Coverage Tax Credit, and its instructions. Those instructions explain who the credit applies to and how to figure it on your Form 1040 or other return. Read them before you enter any amount.
Check the form
Compare the months in Box 2 with the months you had coverage. Compare the monthly amounts with your health insurance records. Check that your name and the last four digits of your taxpayer number are correct. If something looks wrong, contact the issuer or provider shown on the form. Also check the calendar year printed at the top of the form.
Limits on the payments
The IRS instructions say the amount received for the current year cannot be more than 72.5% of the total health insurance premium for the individual. Payments can also arrive before the month they pay for. That is why Box 2 counts the months of payments, not the months you had coverage. Boxes 3 through 14 show each month's amount, so you can match each payment to the right month.
Questions to ask the issuer
- Which months were paid, and do they match your coverage?
- Do the monthly amounts match your insurance records?
- Is the name and address on the form correct?
If the form shows the wrong name, address, or amount, ask the issuer for a corrected form. Write down the date you asked and what you were told.
Next steps
Keep the form with your coverage records. Read the Form 8885 instructions before you claim the credit. If you are not sure how the amounts fit on your return, ask a tax professional. You can also read our guide to Form 1099-K if you received another payment form this year.
Sources: Sources: IRS, Form 1099-H (Rev. April 2025) and its Instructions for Form 1099-H (Rev. April 2025) (https://www.irs.gov/pub/irs-pdf/f1099h.pdf; https://www.irs.gov/instructions/i1099h); Form 8885, Health Coverage Tax Credit This is general information, not advice about your specific return.
