Did you know? Community Research Initiative is now AccessHealth MA!

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Did you know? Community Research Initiative is now AccessHealth MA!

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Premium Tax Credits

About Advanced Premium Tax Credits

The Affordable Care Act provides tax credits to eligible individuals and families who are enrolled in health insurance through the Massachusetts Health Connector. These Advance Premium Tax Credits (APTCs) are subsidies that lower the cost of your monthly health insurance premiums, which AccessHealth MA’s Comprehensive Health Insurance Initiative (CHII) may have paid on your behalf.

The amount of APTCs you received, if any, were based on the income you estimated during the previous year when you enrolled in health insurance through the Massachusetts Health Connector. Clients who receive APTCs must file federal taxes for the year they received them and must reconcile the amount of APTCs they received using Form 8962.

Questions about Premium Tax Credits?

Visit our FAQs below

Or

Contact the BRIDGE Team

Frequently Asked Questions

Premium Tax Credits (PTCs) are subsidies that lower the cost of health insurance premiums for individuals and families who purchase insurance through the MA Health Connector. PTCs can be received in advance, lowering your monthly insurance premium bill, or as a lump-sum refundable credit at tax time. Premium Tax Credits received in advance are called APTCs. 

If you are requesting that the CHII program pay your Health Connector insurance premium, CHII requires that you receive these PTCs in advance. The amount of APTCs a household receives is based on the expected annual household income you estimate for the upcoming plan year and report on your Health Connector application. 

You can apply for Premium Tax Credits when filling out an application for health insurance through the MA Health Connector. You can apply through the online application (https://www.mahix.org/individual/) or over the phone (877-623-6765).  

When filling out the application, select that you want to see if you can get help paying for health coverage. 

If you received Premium Tax Credits through the MA Health Connector in the past, you will also need to attest to reconciling your past Premium Tax Credits. 

There are multiple ways to see if you received Advance Premium Tax Credits. If you have been on an insurance plan through the MA Health Connector, you can find out if you received APTCs in the following ways: 

    1. If you were in a ConnectorCare plan, you received APTCs that helped lower that monthly insurance premium. 
    2. You can look at your old Health Connector premium bills to see if there are APTCs listed (see photo below).
    3.  You can call the Health Connector’s Member Service line at (877)623-6765 and ask a representative to help you determine if you previously received APTCs. 

If you received any amount of APTCs in a given year, then you must file your federal taxes for those years that you received credits.  When you file, you must reconcile their Premium Tax credits using IRS Form 8962.  

You should be sure you have all of the following forms to reconcile your Premium Tax Credits:  

  1. Determine if you received APTCs (see Question #3 above). If you did, keep reading! 
  2. File your taxes for each year you received any amount of APTCs.  
  3. After filing your taxes, CHII enrollees who received APTCs for that tax year must submit copies of the following federal tax forms to AccessHealth MA’s BRIDGE team: 
  4. Clients who received premium assistance from CHII and received APTCs must sign, date, and return the Client agreement form to the BRIDGE Team along with their tax forms listed above. The client agreement form documents your agreement to the following things:  
    • If you received fewer APTCs than you were eligible for during the year, then the IRS will give you additional PTCs (Net PTCs) as a refundable tax credit so you get the full amount you are eligible for.  You agree to pay AccessHealth MA the money the IRS gives you as a refundable tax credit for the months that the CHII program paid your insurance premiums 
    • If you received more APTCs during the year than you were eligible for (Excess APTCs), then you will have to pay the IRS for any extra APTCs. You agree to let AccessHealth MA pay this amount to the IRS on your behalf after you have filed your taxes. The IRS will then refund this amount back to you after receiving and processing payment from AccessHealth MA. This process can take several months. You can opt out of this.  
      • In order to avoid penalties due to late payment of taxes owed due to Excess APTCs, clients should either pay the amount owed by the deadline, or set up a payment plan with the IRS. 

If you received any amount of APTCs during the year, but you do not reconcile these credits on your taxes, nothing will happen immediately. However, during the following Open Enrollment period:  

  1. You will lose access to APTCs through the Health Connector. This means you will be charged the full premium amount for your insurance bill.  
  2. You will not be eligible for Connector Care plans.  

Your eligibility for HDAP and CHII support will not be affected if you do not reconcile.  However, we encourage you to reconcile your APTCs from prior years to regain access to this subsidy. The BRIDGE Team is available to assist. 

You should pay the IRS all taxes owed, including those due to Excess APTCs, by the tax filing deadline to avoid any penalties. You may request to set up a payment plan with the IRS if you cannot afford to pay the IRS when you file.  

AccessHealth MA can only make payment to the IRS on your behalf for Excess APTCs after your taxes have been filed. AccessHealth MA cannot pay any late payment penalties. 

You should submit your tax forms and signed Client Agreement form to the BRIDGE Team for review only after you have filed your taxes. 

The BRIDGE Team will review your tax forms and determine if AccessHealth MA can pay the IRS for your Excess APTCs. If this is the case, AccessHealth MA will make a payment to the IRS on your behalf. The IRS will process that payment and eventually refund you for that amount later that year. 

  • Clients receiving premium assistance from CHII who received APTCs must sign, date, and return the Client agreement form to the BRIDGE Team along with their tax forms.
  • Client agrees to send AccessHealth MA’s CHII any refund from the IRS related to APTC underpayment.
  • If client owes AccessHealth MA for Net PTCs: Payment of this refund to AccessHealth MA may be made in the form of check or money order and is expected within 10 days of receipt of the refund from the IRS.
  • If client owes IRS for Excess APTCs: Client provides authorization for AccessHealth MA to make payment to the IRS on their behalf (client can opt out).
    • Client must pay this to IRS when it is due to avoid a penalty or request a payment plan from the IRS if they cannot afford to pay.
    • If AccessHealth MA makes a payment for the client, the client will be refunded later that year.
  • After filing their taxes, CHII enrollees who received premium tax credits for that year must submit copies of the following federal tax forms to AccessHealth MA’s HDAP/CHII:

Watch AccessHealth MA’s BRIDGE team guide you through the Premium Tax Credit process in the video below.

*Please note this webinar was produced and recorded while AccessHealth MA was still known as Community Research Initiative (CRI). The program information has not changed and is still relevant.

 

How can we help?

BRIDGE Team Support

Navigating Insurance: BRIDGE to care

Our BRIDGE Team helps clients understand the complicated insurance landscape and choose the best option for their unique circumstances. The BRIDGE Team is skilled at addressing barriers to coverage and can help clients access all the services offered by AccessHealth MA.

Learn more about BRIDGE Support

Outreach and Training

View previous trainings or schedule a training with our BRIDGE team

The BRIDGE Team provides training to case managers, healthcare providers, and clients about insurance enrollment, as well as accessing our drug assistance programs.

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Financial Support

Comprehensive Health Insurance Initiative (CHII)

Our Comprehensive Health Insurance Initiative (CHII) helps people living with HIV enrolled in our HDAP program access the best health insurance available to them by paying their monthly health insurance premiums.

Learn more about CHII

Resources and FAQs

Have Questions?

AccessHealth MA has many resources and helpful information for clients, case managers, social workers, and any other individuals who help those living with HIV access health insurance and drug payment assistance.

Resources & FAQs

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Reach out to us at anytime

If you have any questions about BRIDGE, their trainings and webinars, health insurance enrollment, or other HIV-related trainings, please contact our BRIDGE team.

Contact

Meet the BRIDGE Team

George-Henry Hastie, MPH

Senior Manager BRIDGE/IDDAP; Outreach, Training, and Quality Strategist

Anne Callachan

BRIDGE Team Senior Program Coordinator

Juan Diaz

BRIDGE Team Health Insurance Enrollment Specialist

David Huckle

BRIDGE Team Health Insurance Enrollment Specialist and Research Associate

Erin Ford

BRIDGE Team Health Insurance Enrollment Specialist

Gerald Martinez

BRIDGE Team Health Insurance Enrollment Specialist

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