Heading
The name of the recipient and the recipient's social security number.
8885
Health Coverage Tax Credit
- Agency
- IRS
- Revision
- 2021
- Fillable fields
- 18
- Pages
- 1
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 8885 (2021): Health Coverage Tax Credit
Form 8885 is used to figure the amount, if any, of the health coverage tax credit (HCTC). The form says to attach it to Form 1040, 1040-SR, 1040-NR, 1040-SS, or 1040-PR.
The IRS About page says the last year to file Form 8885 is for 2021, that the health coverage tax credit expired on December 31, 2021, and that Form 8885 should not be filed for 2022 and subsequent years. This page holds that 2021 edition.
The form has two parts: a month by month election in Part I and the credit figure in Part II, where line 5 multiplies the net premiums by 72.5% (0.725). The form points to its instructions for definitions, special rules and the documents to attach. You can fill out Form 8885 free in your browser on this page and download it without an account.
What's on Form 8885
Part I: Election To Take the Health Coverage Tax Credit
Line 1 has a check box for each month, January to December, and lists the statements that apply as of the first day of each month checked, such as HCTC-qualified coverage and no enrollment in Medicaid or CHIP.
Line 2: premiums paid to the health plan
The total paid directly to your health plan for HCTC-qualified coverage for the months checked, leaving out amounts paid to "US Treasury-HCTC", advance monthly payments shown on Form 1099-H, and premiums reimbursed through Form 14095.
Lines 3 and 4
Line 3 is any Archer MSA or health savings account distributions used to pay for that coverage. Line 4 subtracts line 3 from line 2, but not less than zero.
Line 5: Health Coverage Tax Credit
Line 4 multiplied by 72.5% (0.725), entered on Schedule 3 (Form 1040), line 13c; Form 1040-SS, line 10; or Form 1040-PR, line 10.
How to fill out Form 8885
- 1
Name and SSN
Enter the recipient's name and social security number. If both spouses are recipients, each uses a separate form.
- 2
Line 1
Check the box for the first month of the tax year you elect to take the HCTC, then the box for each later month in which all of the listed statements were true as of the first day of that month.
- 3
Line 2
Enter the total paid directly to your health plan for the months checked on line 1. The form's caution says that if the required documents listed in the instructions are not attached for these amounts, the credit will be disallowed.
- 4
Lines 3 and 4
Enter on line 3 any Archer MSA or health savings account distributions used for the coverage, then subtract line 3 from line 2 on line 4.
- 5
Line 5
Multiply line 4 by 72.5% (0.725). The form says to see the line 5 instructions instead if you received advance monthly payments or a Form 14095 reimbursement for any month not checked on line 1.
- 6
Attach it
Attach the completed form to Form 1040, 1040-SR, 1040-NR, 1040-SS, or 1040-PR for 2021.
Why fill Form 8885 on indox
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Where it goes and what to know
Attach to the return
The form says to attach it to Form 1040, 1040-SR, 1040-NR, 1040-SS, or 1040-PR. Its attachment sequence number is 134.
Where the credit goes
Line 5 goes to Schedule 3 (Form 1040), line 13c; Form 1040-SS, line 10; or Form 1040-PR, line 10.
Credit expired
The IRS About page says the health coverage tax credit expired on December 31, 2021, and Form 8885 should not be filed for 2022 and subsequent years.
Supporting documents
The form's caution says that without the required documents listed in the instructions for amounts on line 2, the credit will be disallowed.
Instructions
The form points to www.irs.gov/Form8885 for instructions, including the Definitions and Special Rules to read before you begin.
Related forms
1040
Additional Credits and Payments
37 fields, 1 page
1099-H
Health Coverage Tax Credit (HCTC) Advance Payments
45 fields, 3 pages
14095
The Health Coverage Tax Credit (HCTC) Reimbursement Request
26 fields, 2 pages
1040
U.S. Individual Income Tax Return
199 fields, 2 pages
1040-NR
U.S. Nonresident Alien Income Tax Return
171 fields, 2 pages
1040-SS
U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico)
132 fields, 3 pages
Who fills out Form 8885?
The recipient named at the top completes it and attaches it to their 2021 individual income tax return. The line 1 statements name the groups below.
Official sources and the blank
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Questions about Form 8885
Can Form 8885 be filed for 2022 or later?
The IRS About page says the last year to file Form 8885 is for 2021 and that it should not be filed for 2022 and subsequent years. The credit expired on December 31, 2021.
What percentage does the credit use?
Line 5 multiplies line 4 by 72.5% (0.725), unless the line 5 instructions apply because of advance monthly payments or a Form 14095 reimbursement for a month not checked on line 1.
Do spouses file one Form 8885 together?
No. The form says if both spouses are recipients, complete a separate form for each spouse.
Which premiums are left off line 2?
The form says not to include premiums paid to "US Treasury-HCTC", advance monthly payments shown on Form 1099-H, or premiums for which a reimbursement of the HCTC was received by filing Form 14095.
Where does the credit go on the return?
Schedule 3 (Form 1040), line 13c; Form 1040-SS, line 10; or Form 1040-PR, line 10.