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Tax law & IRS updates · Nov 8, 2026

Excess Obamacare Subsidies Are Repaid in Full: No Form 8962 Repayment Cap Starting with Tax Year 2026

Section 71305 of the One Big Beautiful Bill Act eliminated the caps on repaying excess advance premium tax credit (APTC), starting with tax year 2026. When you file your 2026 return in spring 2027, you repay whatever Form 8962 shows as excess, and above 400% of the poverty line the whole year's credit comes back.

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