What document must all customers receiving APTC include when filing their taxes?

When customers are receiving Advanced Premium Tax Credits (APTC), they must include specific forms when filing their taxes to ensure they correctly reconcile their tax credits with their actual income.

Form 1095-A, also known as the Health Insurance Marketplace Statement, is essential because it provides information about the health insurance coverage obtained through the Marketplace, including details of the APTC that the customer received. This form is critical for reporting the correct amount of premium tax credits on their tax return.

Form 8962, titled Premium Tax Credit (PTC), is also required to calculate the premium tax credit the taxpayer is eligible for based on their actual income and household circumstances. This form allows the taxpayer to reconcile the APTC they received during the year against the premium tax credit amount they are entitled to.

Therefore, customers who receive APTC must include both Form 1095-A and Form 8962 when filing their taxes to ensure compliance and accuracy in their tax filings. This is why the option indicating both forms is the correct choice.