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IRS.gov Website
Publication 974
taxmap/pubs/p974-009.htm#en_us_publink100021791

Alternative Calculation for Year of Marriage(p37)

rule
If you got married during 2018 and APTC was paid for an individual in your tax family, you may want to use the alternative calculation for year of marriage, an optional calculation that may reduce the amount of excess APTC you would have to repay under the general rules. Before you read this section, first read the instructions for line 9 in the instructions for Form 8962. Complete Table 4 and, if required, Worksheet 3 in those instructions. Then continue reading this section if you meet either of the following conditions.
EIC
If you do not meet either of the above conditions, you are not eligible to elect the alternative calculation. Leave Form 8962, Part V, blank.
If you are eligible, electing the alternative calculation may reduce the amount of excess APTC you have to repay. Electing the alternative calculation is optional. Worksheet V will tell you whether the alternative calculation will benefit you.
Before you begin the steps, determine your alternative family size and your spouse’s alternative family size using the instructions under Alternative Family Size next. Then read Table A to determine which steps to complete.
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Alternative Family Size(p37)

rule
Alternative family size is used to determine an alternative monthly contribution amount (see Monthly contribution amount under Terms You May Need To Know, earlier) on Worksheets I and III, which may reduce the amount of excess APTC for the pre-marriage months that you must repay.
When determining your alternative family size, include yourself and any individual in the tax family who qualifies as your dependent for the year under the rules explained in the instructions for Form 1040 or Form 1040NR. Do not include any individual who does not qualify as your dependent under those rules or who is included in your spouse’s alternative family size.
When determining your spouse’s alternative family size, include your spouse and any individual in the tax family who qualifies as your spouse’s dependent for the year under the rules explained in the instructions for Form 1040 or Form 1040NR. Do not include any individual who does not qualify as your spouse’s dependent under those rules or who is included in your alternative family size.
Note.You may include an individual who qualifies as the dependent of both you and your spouse in either alternative family size.
taxmap/pubs/p974-009.htm#en_us_publink100021874
Example 1.(p38)
Ron, Suzy, and their son Max have lived together since July 2017. Ron and Suzy got married in August 2018. Each of them had coverage under a qualified health plan for the months before September. Max qualifies as Ron’s dependent under the rules explained in the instructions for Form 1040. Max also qualifies as Suzy’s dependent under those rules. Ron and Suzy can include Max in either alternative family size.
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Example 2.(p38)
Rob and his son Liam lived together from January through May 2018. On June 10, 2018, Rob married Tara. She moved in with Rob and Liam on June 11. Each of them had coverage under a qualified health plan for the months before July. Liam qualifies as Rob’s dependent under the rules explained in the instructions for Form 1040. Liam also qualifies as Tara’s dependent under those rules. (Liam is Tara’s stepchild and lived with Tara for more than half of 2018.) Rob and Tara can include Liam in either alternative family size.
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Example 3.(p38)
Stacey and her daughter Leia lived together from January through July 2018. Stacey married Vince in August 2018 and Vince moved in with Stacey and Leia. Each of them had coverage under a qualified health plan for the months before September. Leia qualifies as Stacey’s dependent under the rules explained in the instructions for Form 1040. Leia does not qualify as Vince’s dependent under those rules because Leia did not live with Vince for more than half of 2018. Stacey must include Leia in her alternative family size. Vince cannot include Leia in his alternative family size.
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Table A. Which Steps To Complete

Answer the following questions to determine which steps to complete.

1.Have you determined your and your spouse's alternative family size as explained earlier under Alternative Family Size?
 Yes. Go to question 2.
 No. Read Alternative Family Size. Then go to question 2.
2.Is there an individual in your alternative family size (including yourself) who was enrolled in a qualified health plan for one or more of your pre-marriage months*?
 Yes. Complete Steps 1, 2, and 5. Go to question 3.
 No. Go to question 3.
3.Is there an individual in your spouse’s alternative family size (including your spouse) who was enrolled in a qualified health plan for one or more of your pre-marriage months*?
 Yes. Complete Steps 3, 4, and 5. Go to question 4.
 No. Go to question 4.
4.The instructions for Step 5 will prompt you to complete Worksheet V. If you check the “Yes” box on Worksheet V, line 14, complete Steps 6, 7, and 8.
*Your pre-marriage months include the month you got married.
Deposit
If you completed Part IV of Form 8962, do not include any amounts from Form(s) 1095-A that were allocated to another taxpayer when completing the steps for your and your spouse's alternative calculation.
taxmap/pubs/p974-009.htm#en_us_publink100029779

Step 1(p38)

rule
Complete Worksheet I if there is an individual included in your alternative family size who was enrolled in a qualified health plan for one or more of your pre-marriage months.
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PencilWorksheet for Line 4 of Worksheet I
Use this worksheet to figure the amount to enter on line 4 of Worksheet I.
1.Enter the amount from line 2 of Worksheet I1.
2.Enter the amount from line 3 of Worksheet I2.  
3.Multiply the amount on line 2 by 4.03.
4.Is the amount on line 1 more than the amount on line 3?
Yes. Enter 401 here and on line 4 of Worksheet I.
No. Divide the amount on line 1 by the amount on line 2. If the result is not a whole percentage, do not round; instead, multiply this number by 100 (to express it as a percentage) and then drop any numbers after the decimal point. Enter the result here and on line 4 of Worksheet I. For example, for 0.9984, enter the result as 99; for 1.8565, enter the result as 185; and for 3.997, enter the result as 399
4.
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Step 2(p38)

rule
Complete Worksheet II to determine your alternative monthly credit amounts to include on Form 8962, lines 12 through 23, column (e), for your pre-marriage months. Enter in columns A and B on Worksheet II the amounts from columns A and B in Part III of the Form(s) 1095-A that reports coverage for all individuals in your tax family enrolled in a qualified health plan for one or more pre-marriage months, including yourself, who are (1) included in Part II of a Form 1095-A sent to you for the pre-marriage months, or (2) not included in Part II of the Form 1095-A sent to you or to your spouse, but who are included in your alternative family size.
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Missing or incorrect SLCSP premium.(p38)

rule
For your pre-marriage months, if there were changes in your coverage family that you did not report to the Marketplace or APTC was not paid for the coverage, or there is an individual in your coverage family not included in Part II of the Form 1095-A sent to you who is included in your alternative family size, you may have to determine a new premium for your applicable SLCSP for those months. See Determining the Premium for the Applicable Second Lowest Cost Silver Plan (SLCSP), earlier.
taxmap/pubs/p974-009.htm#en_us_publink100029781

Step 3(p38)

rule
Complete Worksheet III if there is an individual included in your spouse’s alternative family size who was enrolled in a qualified health plan for one or more of your pre-marriage months.
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PencilWorksheet for Line 4 of Worksheet III
Use this worksheet to figure the amount to enter on line 4 of Worksheet III.
1.Enter the amount from line 2 of Worksheet III1.
2.Enter the amount from line 3 of Worksheet III2.  
3.Multiply the amount on line 2 by 4.03.
4.Is the amount on line 1 more than the amount on line 3?
Yes. Enter 401 here and on line 4 of Worksheet III.
No. Divide the amount on line 1 by the amount on line 2. If the result is not a whole percentage, do not round; instead, multiply this number by 100% (to express it as a percentage) and then drop any numbers after the decimal point. Enter the result here and on line 4 of Worksheet III. For example, for 0.9984, enter the result as 99; for 1.8565, enter the result as 185; and for 3.997, enter the result as 399
4.
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Step 4(p39)

rule
Complete Worksheet IV to determine your spouse's alternative monthly credit amounts to include on Form 8962, lines 12 through 23, column (e), for your pre-marriage months. Enter in columns A and B on Worksheet IV the amounts from columns A and B in Part III of the Form(s) 1095-A that reports coverage for all individuals in your tax family enrolled in a qualified health plan for one or more pre-marriage months, including your spouse, who are (1) included in Part II of a Form 1095-A sent to your spouse for the pre-marriage months, or (2) not included in Part II of the Form 1095-A sent to you or to your spouse, but who are included in your spouse's alternative family size.
taxmap/pubs/p974-009.htm#en_us_publink100074405

Missing or incorrect SLCSP premium.(p39)

rule
For your pre-marriage months, if there were changes in your spouse’s coverage family that your spouse did not report to the Marketplace or APTC was not paid for the coverage, or there is an individual in your spouse’s coverage family not included in Part II of the Form 1095-A sent to your spouse who is included in your spouse’s alternative family size, your spouse may have to determine a new premium for the applicable SLCSP for those months. See Determining the Premium for the Applicable Second Lowest Cost Silver Plan (SLCSP), earlier.
taxmap/pubs/p974-009.htm#en_us_publink100029783

Step 5(p39)

rule
After you have completed Steps 1 and 2 and/or Steps 3 and 4, complete Worksheet V to determine what entries you must make on Form 8962, lines 12 through 23, for your pre-marriage months.
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Step 6(p39)

rule
Complete Form 8962, lines 35 and 36, using the following instructions. Follow these instructions only if you checked the "Yes" box on Worksheet V, line 14.
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Line 35.(p39)

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Line 36.(p39)

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Step 7(p40)

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Complete Form 8962, lines 12 through 23, columns (a) through (f), using the following instructions. Follow these instructions only if you checked the "Yes" box on Worksheet V, line 14.
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Column (a).(p40)

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Enter the amounts from column (a) of Worksheet 3 in the Form 8962 instructions.
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Column (b).(p40)

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Enter the amounts from column (b) of Worksheet 3 in the Form 8962 instructions.
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Column (c).(p40)

rule
For pre-marriage months, enter the totals of Worksheet II, column C, and Worksheet IV, column C. For example, if you entered $200 on Worksheet II, column C, lines 1 through 5, and you entered $250 on Worksheet IV, column C, lines 3 through 5, enter $200 on lines 12 and 13, and $450 on lines 14 through 16 of Form 8962, column (c).
For the months you were married for the entire month, enter the amount from Form 8962, line 8b.
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Column (d).(p40)

rule
Subtract column (c) from column (b) and enter the result. If zero or less, enter -0-.
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Column (e).(p40)

rule
For your pre-marriage months, enter the amounts from lines 1 through 12, column A, of Worksheet V in the boxes for the corresponding months in column (e).
For the months you were married for the entire month, enter the smaller of column (a) or (d).
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Column (f).(p40)

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Enter the amounts from column (f) of Worksheet 3 in the Form 8962 instructions.
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Step 8(p40)

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Continue to Form 8962, line 24, and complete the rest of the form.
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Line 26.(p40)

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Enter -0-.
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Lines 27 through 29.(p40)

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If line 24 is less than line 25, complete these lines. Otherwise, leave these lines blank.
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PencilWorksheet I. Your Alternative Monthly Contribution Amount
1.Alternative family size: Enter the total number of individuals in your alternative family size (discussed earlier) 1.
2.One-half of household income: Divide Form 8962, line 3, by 2. Round to the nearest whole dollar amount2.
3.Alternative federal poverty line: Enter the federal poverty line amount as determined by your alternative family size on line 1 above and the federal poverty table you used on Form 8962, line 4 3.
4.Alternative household income as a percentage of federal poverty line: Enter the amount from the worksheet under Step 1.
If the amount is 401, stop. Do not complete the rest of this worksheet or Step 2. Continue to Step 3 if you checked the "Yes" box in question 3 in Table A. Otherwise, if you did not complete Part IV of Form 8962, check the "No" box on line 9 of Form 8962 and continue to line 10. If you completed Part IV of Form 8962, check the "No" box on line 10, and see Lines 12 Through 23—Monthly Calculation in the Instructions for Form 8962
4.
5.Alternative applicable figure: Using your line 4 percentage, locate your applicable figure on Table 2 in the Instructions for Form 8962 5.
6.Multiply line 2 by line 5 and enter the result rounded to the nearest whole dollar amount6.
7.Alternative monthly contribution amount: Divide line 6 by 12 and enter the result rounded to the nearest whole dollar amount7.
8.Alternative start month: Enter the first full month you or any individual included in your alternative family size on line 1 had coverage under a qualified health plan. For example, enter "02" if you were enrolled in a qualified health plan with coverage effective on February 1 8.
9.Alternative stop month: Enter the last month you or any individual included in your alternative family size on line 1 had coverage under a qualified health plan or the month in which you got married, whichever is earlier. For example, enter "09" if you had coverage under a qualified health plan for all of 2018 and you got married on September 5 9.
taxmap/pubs/p974-009.htm#en_us_publink100022103
PencilWorksheet II. Your Alternative Monthly Credit Amounts for Pre-Marriage Months
Complete this worksheet only for months beginning with the month on line 8 of Worksheet I and ending with the month on line 9 of Worksheet I. For example, if you entered "02" on Worksheet I, line 8, and "10" on Worksheet I, line 9, complete only lines 2 through 10 of this worksheet.
Monthly CalculationA. Form(s) 1095-A, lines 21–32, column A*B. Form(s) 1095-A, lines 21–32, column B*C. Worksheet I, line 7 D. Subtract C from B (If zero or less, enter -0-.)E. Smaller of column A or column D
1 January     
2 February     
3 March     
4 April     
5 May     
6 June     
7 July     
8 August     
9 September     
10 October     
11 November     
12 December     
*See Step 2, earlier, for instructions on the Form 1095-A amounts to report on this worksheet.
After completing this worksheet: Continue to Step 3 if you checked the "Yes" box in question 3 in Table A. Otherwise, go to Step 5.
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PencilWorksheet III. Your Spouse's Alternative Monthly Contribution Amount
1.Alternative family size: Enter the total number of individuals in your spouse's alternative family size (discussed earlier) 1.
2.One-half of household income: Divide Form 8962, line 3, by 2. Round to the nearest whole dollar amount2.
3.Alternative federal poverty line: Enter the federal poverty line amount as determined by your spouse's alternative family size on line 1 above and the federal poverty table you used on Form 8962, line 4 3.
4.Alternative household income as a percentage of federal poverty line: Enter the amount from the worksheet under Step 3. If the amount is 401, stop. Do not complete the rest of this worksheet or Step 4. If you completed Step 2, continue to Step 5. If you did not complete Step 2 and you did not complete Part IV of Form 8962, check the "No" box on line 9 of Form 8962 and continue to line 10. If you did not complete Step 2 and you completed Part IV of Form 8962, check the "No" box on line 10, and see Lines 12 Through 23—Monthly Calculation in the Instructions for Form 8962 4.
5.Alternative applicable figure: Using your line 4 percentage, locate your applicable figure on Table 2 in the Instructions for Form 8962 5.
6.Multiply line 2 by line 5 and enter the result rounded to the nearest whole dollar amount6.
7.Alternative monthly contribution amount: Divide line 6 by 12 and enter the result rounded to the nearest whole dollar amount7.
8.Alternative start month: Enter the first full month your spouse or any individual included in your spouse's alternative family size on line 1 had coverage under a qualified health plan. For example, enter "05" if your spouse was enrolled in a qualified health plan with coverage effective on May 1 . . . 8.
9.Alternative stop month: Enter the last month your spouse or any individual included in your spouse's alternative family size on line 1 had coverage under a qualified health plan or the month in which you got married, whichever is earlier. For example, enter "07" if your spouse's coverage under a qualified health plan (and the coverage of all individuals included in your spouse's alternative family size) terminated July 31 and you got married on September 5 9.
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PencilWorksheet IV. Your Spouse's Alternative Monthly Credit Amounts for Pre-Marriage Months
Complete this worksheet only for months beginning with the month on line 8 of Worksheet III and ending with the month on line 9 of Worksheet III. For example, if you entered "05" on Worksheet III, line 8, and "10" on Worksheet III, line 9, complete only lines 5 through 10 of this worksheet.
Monthly CalculationA. Form(s) 1095-A, lines 21–32, column A*B. Form(s) 1095-A, lines 21–32, column B*C. Worksheet III, line 7 D. Subtract C from B (If zero or less, enter -0-.)E. Smaller of column A or column D
1 January     
2 February     
3 March     
4 April     
5 May     
6 June     
7 July     
8 August     
9 September     
10 October     
11 November     
12 December     
*See Step 4, earlier, for instructions on the Form 1095-A amounts to report on this worksheet.
After completing this worksheet: Continue to Step 5.
taxmap/pubs/p974-009.htm#en_us_publink100022112
PencilWorksheet V. Alternative Calculation for Year of Marriage Totals Worksheet
Column A. Complete column A below only for the months you have entries in column E of Worksheet II and/or Worksheet IV. Leave column A blank for all other months. Add the amounts in column E of Worksheets II and IV separately for each month and enter the total in column A below on the line for the same month.
Column B. Complete column B below for any month you have an entry in column A. For each month, enter the corresponding amount from lines 1 through 12, column (e), of Worksheet 3 under Line 9 in the Instructions for Form 8962. If you did not complete Worksheet 3 because you entered 401 on Form 8962, line 5, leave column B, lines 1 through 12, blank and enter -0- on line 13.
Monthly CalculationA. Total alternative premium assistance amounts B. Premium assistance amounts (regular calculation)
1 January1   
2 February2   
3 March3   
4 April4   
5 May5   
6 June6   
7 July7   
8 August8   
9 September9   
10 October10   
11 November11   
12 December12   
13 Totals: Enter the total of column A, lines 1 through 12, and the total of column B, lines 1 through 12 13   
14 Is line 13, column A, more than line 13, column B?
Yes. Your alternative calculation reduces your excess APTC. If you did not complete Part IV of Form 8962, check the "Yes" box on line 9. Also check the "No" box on line 10. Continue to Steps 6, 7, and 8, earlier.

No. The alternative calculation does not reduce your excess APTC. Leave Form 8962, Part V, blank.
  • If you did not complete Part IV of Form 8962, check the "No" box on line 9 and continue to Form 8962, line 10. If you are required to use lines 12 through 23 of Form 8962, enter the amounts from lines 1 through 12 of Worksheet 3 in the Form 8962 instructions on the lines for the corresponding months and columns on Form 8962.
  • If you completed Part IV of Form 8962, check the "No" box on line 10. Enter the amounts from lines 1 through 12 of Worksheet 3 in the Form 8962 instructions on the lines for the corresponding months and columns on Form 8962, lines 12 through 23.
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Illustrated Example of the Alternative Calculation for Year of Marriage(p43)

rule
The following example illustrates the alternative calculation for year of marriage for Paulette Oak and Quentin Cedar.
In 2018, Paulette and Quentin were single and maintained separate residences until they got married on July 18.
Paulette has no dependents. She was enrolled in a qualified health plan from January 1 through July 31. The Marketplace sent her a Form 1095-A (shown later) showing her enrollment information for this 7-month period.
Quentin has two dependent children. He and his two children were enrolled in a qualified health plan from January 1 through July 31. The Marketplace sent him a Form 1095-A (shown later) showing his enrollment information for this 7-month period.
From August 1 through December 31, 2018, Paulette, Quentin, and Quentin’s two dependent children were enrolled together in a different qualified health plan. The Marketplace sent them a Form 1095-A (shown later) showing their enrollment information for this 5-month period.
Paulette and Quentin first complete lines 1 through 8 of Form 8962. Then they read the instructions for line 9 and complete Table 4 and Worksheet 3 in the Form 8962 instructions and Worksheets I through V in this publication. Using the information in the worksheets and on Forms 1095-A, they complete lines 9 through 29, 35, and 36 of Form 8962.
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Paulette's and Quentin's Form 8962, Lines 1 Through 11(p44)

rule
Paulette and Quentin fill out Form 8962, lines 1 through 11, as follows.
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Line 1.(p44)

rule
They enter “4” because this is the number of individuals they included in their tax family.
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Line 2a.(p44)

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They enter $75,000, which they figured using Worksheet 1-1 (not illustrated) in the Form 8962 instructions.
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Line 2b.(p44)

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They leave line 2b blank because neither of Quentin’s dependent children is required to file a federal income tax return.
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Line 3.(p44)

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They enter $75,000, the sum of lines 2a and 2b.
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Line 4.(p44)

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They enter $24,600 from Table 1-1 in the Form 8962 instructions. This is the federal poverty line for a family size of 4. They also check box c on line 4.
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Line 5.(p44)

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Using Worksheet 2 in the Form 8962 instructions, they divide line 3 ($75,000) by line 4 ($24,600) to get 304%.
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Line 6.(p44)

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They check the "No" box because they did not enter 401 on line 5.
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Line 7.(p44)

rule
They enter their applicable figure of 0.0956 from Table 2 in the instructions for Form 8962. According to the last line of the right column of Table 2, 0.0956 is the applicable figure if the amount on line 5 is from 300% to 400%.
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Line 8a.(p44)

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They multiply line 3 ($75,000) by line 7 (0.0956) and enter the result, $7,170.
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Line 8b.(p44)

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They divide line 8a ($7,170) by 12 and enter the result, $598.
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Line 9.(p44)

rule
Paulette and Quentin read the instructions for line 9, which explain that because they got married in 2018, they may be eligible to complete Part V to elect the alternative calculation for year of marriage. This calculation may reduce the amount of excess APTC they would otherwise have to repay.
The preliminary steps in determining whether they may be eligible is to complete Table 4 and Worksheet 3 in the Form 8962 instructions. (Both the table and worksheet for Paulette and Quentin are shown later.) Worksheet 3 shows that if Paulette and Quentin do not elect the alternative calculation, their total PTC will be $7,521 (line 13, column (e)). The excess APTC they will have to pay with their tax return is $902, which is the difference between $8,423 (APTC for the year on line 13, column (f)) and $7,521.
Because Paulette and Quentin checked the "Yes" box on line 14 of Worksheet 3, they complete Worksheets I through V in this publication to determine if the alternative calculation for year of marriage will benefit them. They complete Worksheets I through V before they check any of the boxes on line 9. As explained under Step 5 (Worksheet V), later, they qualify for the alternative calculation for year of marriage and check "Yes" on line 9.
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Line 10.(p44)

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As explained under Step 5 (Worksheet V), later, they check "No" on line 10.
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Line 11.(p44)

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Because Paulette and Quentin checked "No" on line 10, they skip line 11 and complete lines 12 through 23 to figure their monthly PTC.
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Step 1 (Paulette's Worksheet I)(p44)

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Line 1.(p44)

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They enter "1" as Paulette’s alternative family size because she can include only herself. She can’t include either of Quentin’s children in her alternative family size because neither of them lived with her for more than half of 2018 and she could not claim them as dependents.
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Lines 2 through 9.(p44)

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They complete these lines according to the instructions on the worksheet.
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Step 2 (Paulette's Worksheet II)(p44)

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They complete Worksheet II only for January through July (the month Paulette and Quentin got married). They complete columns A and B using the amounts shown on Paulette’s Form 1095-A. They complete columns C and D according to the instructions shown on the worksheet.
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Step 3 (Quentin's Worksheet III)(p44)

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Line 1.(p44)

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They enter "3" as Quentin's alternative family size consisting of Quentin and his two dependent children.
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Lines 2 through 9.(p44)

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They complete these lines according to the instructions on the worksheet.
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Step 4 (Quentin's Worksheet IV)(p44)

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They complete Worksheet IV only for January through July (the month Paulette and Quentin got married). They complete columns A and B using the amounts shown on Quentin’s Form 1095-A. They complete columns C and D according to the instructions shown on the worksheet.
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Step 5 (Worksheet V)(p44)

rule
Quentin and Paulette complete Worksheet V only for the months they have entries in column E of Worksheets II and IV (January through July). They qualify for the alternative calculation for year of marriage because line 13, column A ($5,558), is more than line 13, column B ($4,676). Accordingly, they check "Yes" on line 14. They also check "Yes" on Form 8962, line 9; check "No" on line 10; and continue to steps 6, 7, and 8 in this publication.
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Step 6(p45)

rule
Paulette and Quentin complete lines 35 and 36 as explained below.
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Line 35.(p45)

rule
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Line 36.(p45)

rule
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Step 7(p45)

rule
Paulette and Quentin complete lines 12 through 23 as explained below.
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Column (a).(p45)

rule
They enter the amounts from column (a) of Worksheet 3 (shown later).
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Column (b).(p45)

rule
They enter the amounts from column (b) of Worksheet 3.
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Column (c).(p45)

rule
On lines 12 through 18, they enter the monthly totals of Worksheet II, column C, and Worksheet IV, column C. On lines 19 through 23, they enter the amount from Form 8962, line 8b.
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Column (d).(p45)

rule
They enter the difference between columns (c) and (b).
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Column (e).(p45)

rule
On lines 12 through 18, they enter the monthly amounts from column A of Worksheet V. On lines 19 through 23, they enter the smaller of column (a) or (d).
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Column (f).(p45)

rule
They enter the amounts from column (f) of Worksheet 3.
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Step 8(p45)

rule
Paulette and Quentin complete lines 24 through 29 as explained below.
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Line 24.(p45)

rule
They add the amounts on lines 12(e) through 23(e) and enter the total, $8,403. (As explained earlier under Line 9, their total PTC would be only $7,521 if they did not elect the alternative calculation.)
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Line 25.(p45)

rule
They add the amounts on lines 12(f) through 23(f) and enter the total, $8,423.
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Line 26.(p45)

rule
According to Step 8, they enter -0- because they elected the alternative calculation for year of marriage.
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Line 27.(p45)

rule
They subtract line 24 from line 25 and enter the difference, $20.
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Line 28.(p45)

rule
They enter the repayment limitation of $2,600 from Table 5 in the Form 8962 instructions.
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Line 29.(p45)

rule
They enter $20. This is the smaller of line 27 or line 28. They also enter $20 on Schedule 2 (Form 1040), line 46 (not illustrated). (As explained earlier under Line 9, the excess APTC they would have to pay would be $902 if they did not elect the alternative calculation.)taxmap/pubs/p974-009.htm#en_us_publink100042945taxmap/pubs/p974-009.htm#en_us_publink100042946taxmap/pubs/p974-009.htm#en_us_publink100042951taxmap/pubs/p974-009.htm#en_us_publink100042950taxmap/pubs/p974-009.htm#en_us_publink100042947taxmap/pubs/p974-009.htm#en_us_publink100042948taxmap/pubs/p974-009.htm#en_us_publink100042949taxmap/pubs/p974-009.htm#en_us_publink100042952taxmap/pubs/p974-009.htm#en_us_publink100042953taxmap/pubs/p974-009.htm#en_us_publink100042954