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Publication 502

Health Coverage Tax Credit(p23)

The health coverage tax credit (HCTC), which expired at the end of 2013, was reinstated retroactive to 2014. If you paid the premiums for qualified health insurance coverage in 2014 or 2015, you may be able to claim the HCTC for either or both years. If you are eligible to take the HCTC for 2014, you can amend your 2014 return to take the credit. For information on how to do this see Form 8885 and its instructions.
Beginning in 2014, you must elect the HCTC. Once you make the election to take the HCTC for an eligible coverage month, you can't take the premium tax credit for the same coverage in that coverage month and for all subsequent coverage months during your tax year in which you're eligible to take the HCTC.
If you have qualified health insurance that covers anyone besides yourself and your qualifying family member(s), you may not be able to take into account all of your payments. You can't treat an amount as paid for insurance for yourself and qualifying family members unless all of the following requirements are met.
For more information on who is eligible to take the HCTC, which plans are qualified health plans for the HCTC, how to figure your credit if advance payments of the premium tax credit were made, as well as other changes to the HCTC for 2014 and 2015, see the 2015 instructions for Form 8885. Also see