Please checkout this form at the IRS.Gov site. A draft is posted and it looks complicated! There is a link to submit comments.
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Form 8962 Premium Tax Credit for TY 2014
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Here are the links for the draft forms (no instructions yet)..
http://www.irs.gov/pub/irs-dft/f1040--dft.pdf (Form 1040)
http://www.irs.gov/pub/irs-dft/f8962--dft.pdf (Premium Tax Credit)
http://www.irs.gov/pub/irs-dft/f8965--dft.pdf (Health Coverage Exemptions)
http://www.irs.gov/pub/irs-dft/f1095a--dft.pdf (Statement from Health Insurance Exchange)
http://www.irs.gov/pub/irs-dft/f1095b--dft.pdf (Statement from Health Insurance Company)
http://www.irs.gov/pub/irs-dft/f1095c--dft.pdf (Statement from Employer Who Provides Insurance)
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