In general, you must file your tax return AND reconcile your premium tax credits using Form 8962 for every year you received premium tax credits. If you do not, the marketplace may discontinue premium tax credits for future coverage. However, due to the impact of the COVID-19 pandemic, for plan years 2021 and 2022, you will not lose eligibility for premium tax credits if you did not reconcile your prior year’s premium tax credits. (CMS, Failure to File and Reconcile (FTR) Operations Flexibilities for Plan Years 2021 and 2022 - Frequently Asked Questions (FAQ)).
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