The IRS released draft instructions yesterday for two Affordable Care Act forms.  The first set of draft instructions is for Form 8962, “Premium Tax Credit.”  Form 8962 is completed to calculate the premium tax credit for individuals who enroll, or whose family member enrolls, in a qualified health plan offered through a Health Insurance Marketplace.  The second set of instructions is for Form 8965, “Health Coverage Exemptions (and instructions for figuring your shared responsibility payment).”  Form 8965 is completed by individuals to report a coverage exemption granted by the marketplace or to claim a coverage exemption on a tax return.