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IRS.gov Website
Publication 974
taxmap/pubs/p974-007.htm#en_us_publink100026277

Individuals Filing a Tax Return and Claiming No Personal Exemptions(p20)

rule
If you file an income tax return but claim no personal exemptions for yourself, your spouse, and dependents, your tax family size is 0 and you cannot take the PTC. You must repay the APTC for which you are responsible. Complete your name and social security number and the lines on Form 8962 as explained below. Leave all other lines blank.
Note.If you enrolled yourself or another person in a qualified health plan and APTC was paid for the coverage, the taxpayer claiming a personal exemption for the person enrolled must reconcile the APTC. See Line 9 in the Form 8962 instructions. If you enrolled only yourself and another taxpayer claims you as a dependent, you do not have to file Form 8962. If you enrolled yourself or another person and no one else claims a personal exemption for the person enrolled, you must file Form 8962 and reconcile the APTC.
taxmap/pubs/p974-007.htm#en_us_publink100029561

Lines 1, 2a, 3, 4, and 5.(p20)

rule
Enter -0-.
taxmap/pubs/p974-007.htm#en_us_publink100029562

Line 9.(p20)

rule
Complete line 9 as provided in the Form 8962 instructions to determine whether you must complete Part IV for a shared policy allocation. Complete Part IV if instructed to do so by Table 3 of the Form 8962 instructions. Do not complete Part V.
taxmap/pubs/p974-007.htm#en_us_publink100029563

Line 11(f) (or lines 12–23, column (f), if you complete Part IV).(p20)

rule
If you checked the “No” box on line 9, enter the total of your Form(s) 1095-A, Part III, line 33C, on line 11(f). If you checked the “Yes” box on line 9, complete lines 12–23, column (f), as provided in the Form 8962 instructions.
taxmap/pubs/p974-007.htm#en_us_publink100029564

Lines 25, 27, and 29.(p20)

rule
Enter the amount from line 11(f) (or the total of lines 12–23, column (f)) on lines 25, 27, and 29 and follow the instructions on line 29.
taxmap/pubs/p974-007.htm#en_us_publink100029565

Example 1.(p20)

rule
Jeff enrolls himself in a qualified health plan for 2015. The Form 1095-A he received from the Marketplace shows that APTC of $4,000 was paid for his coverage. Jeff files an income tax return on Form 1040A for 2015 and claims no personal exemptions. Jeff completes Form 8962 as follows.
taxmap/pubs/p974-007.htm#en_us_publink100029727
Lines 1, 2a, 3, 4, and 5.(p20)
Jeff enters -0-.
taxmap/pubs/p974-007.htm#en_us_publink100029728
Line 9.(p20)
Jeff checks the "No" box.
taxmap/pubs/p974-007.htm#en_us_publink100029729
Lines 11(f), 25, 27, and 29.(p20)
Jeff enters $4,000 APTC on these lines and on line 29 of his Form 1040A.
taxmap/pubs/p974-007.htm#en_us_publink100029566

Example 2.(p20)

rule
Mark enrolls himself and his child, Donna, in a qualified health plan with coverage effective for all of 2015. The Form 1095-A he received from the Marketplace shows that $6,000 of APTC was paid for their coverage ($500 is entered in Part III, column C, for each of lines 21–32). Mark files an income tax return for 2015 on Form 1040 and claims no personal exemptions. Mark’s parents, Steve and Sherry, claim a personal exemption for Mark. No one claims a personal exemption for Donna. Because Mark enrolled Donna in coverage and no one claims a personal exemption for Donna, Mark must reconcile the APTC paid for Donna’s coverage. Steve and Sherry must reconcile the APTC paid for Mark’s coverage. Because Steve and Sherry must reconcile the APTC paid for Mark’s coverage and Mark must reconcile the APTC paid for Donna’s coverage, Mark must complete Part IV of Form 8962 to allocate shared policy amounts with Steve and Sherry. Mark, Sherry, and Steve do not agree on an allocation percentage. Mark completes Form 8962 as follows.
taxmap/pubs/p974-007.htm#en_us_publink100029730
Lines 1, 2a, 3, 4, and 5.(p20)
Mark enters -0-.
taxmap/pubs/p974-007.htm#en_us_publink100029731
Line 9.(p20)
Mark reads Allocating policy amounts under Line 9 in the Form 8962 instructions. Because he meets both conditions in that discussion, he checks "Yes" on line 9. Then he reads Table 3 in the instructions. According to Step 3 in Table 3, he must allocate in Part IV using the rules under Allocation Situation 4. Other situations where a policy is shared between two tax families in the Form 8962 instructions.
taxmap/pubs/p974-007.htm#en_us_publink100029732
Line 30 (Part IV).(p20)
Mark enters the Marketplace assigned policy number in column a, Steve’s social security number in column b, "01" in column c, and "12" in column d. He leaves columns e and f blank because he is not an applicable taxpayer. He enters "0.50" in column g. This is the allocation percentage based on the rules under Allocation Situation 4. Other situations where a policy is shared between two tax families in the Form 8962 instructions.
taxmap/pubs/p974-007.htm#en_us_publink100029733
Lines 12–23, column (f).(p20)
Mark enters $250 on each line (0.50 x the $500 APTC shown on his Form 1095-A).
taxmap/pubs/p974-007.htm#en_us_publink100029734
Lines 25, 27, and 29.(p20)
Mark enters $3,000 APTC, which is the total of lines 12–23, column (f), on these lines and on line 46 of his Form 1040.