How you find out if you used the right amount of premium tax credit during the year. To reconcile, you compare two figures: the amount of premium tax credit you used in advance during the year (APTC); and the amount of tax credit you actually qualified for based on your final income. You’ll use IRS Form 8962 to reconcile. If you used more premium tax credit in advance than you actually qualified for, you’ll pay the difference with your federal taxes. If you used less, you’ll get the difference as a credit.