The reconciliation of APTC for tax year 2020 applies to all individuals who collected APTC, not just those who received unemployment insurance. Under the American Rescue Plan, individuals who received APTC in 2020 will not be required to payback any excess APTC received on their tax return. However, as in past years, you will still receive any additional Premium Tax Credits (PTC) you were eligible for in 2020, but did not take in advance, in the form of a tax refund.
If you had health coverage and received APTC through healthcare.gov in 2020, you should have already received a 1095-A form from healthcare.gov with instructions on how to submit this form with your 2020 tax filing.
For more information on your 1095-A, please visit Healthcare.gov. Pennie does not have access to 1095-A forms for coverage purchased through Healthcare.gov during plan year 2020.
To learn more about the process for filing and reconciling any APTC you received last year, and how it relates to the American Rescue Plan, you can access the following resource from the Internal Revenue Service (IRS) - Premium Tax Credit: Claiming the Credit and Reconciling Advance Credit Payments.