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Text of Instructions for 2015 IRS Form 8885: Health Coverage Tax Credit (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Dec. 21, 2015
"You can take the HCTC for 2015 if you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, [PBGC] pension payee, or qualifying family member.... If you are completing the Self-Employed Health Insurance Deduction Worksheet in your tax return instructions and you were an eligible TAA recipient, ATAA recipient, RTAA recipient, or PBGC pension payee, you must complete Form 8885 before completing that worksheet." [Also see 2015 Form 8885: Health Coverage Tax Credit.]

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