Today, the IRS released draft instructions for Form 8962, relating to the Premium Tax Credit (PTC) under the Affordable Care Act (ACA).  The draft includes a new section to determine PTC eligibility for taxpayers who received a Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, from an employer and also bought health insurance through a marketplace.  The PTC is a tax credit for certain people who enroll, or whose family member enrolls, in a qualified health plan offered through a marketplace under the ACA.