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IRS.gov Website
Instructions for Form 8962
taxmap/instr2/i8962-003.htm#en_us_publink10007515

taxmap/instr2/i8962-003.htm#TXMP61f764ea
Terms You May Need to Know(p2)

rule
taxmap/instr2/i8962-003.htm#en_us_publink100013175
taxmap/instr2/i8962-003.htm#TXMP5807a692
Tax family.(p2)
rule
For purposes of the PTC, your tax family consists of the individuals for whom you claim a personal exemption on your tax return (generally you, your spouse with whom you are filing a joint return, and your dependents). Your personal exemptions are reported on your Form 1040 or Form 1040A, line 6d, or Form 1040NR, line 7d. Your family size equals the number of individuals in your tax family (including yourself). If no one, including you, claims a personal exemption for you, and you indicated to the Marketplace when you enrolled that you would claim your own personal exemption, see Pub. 974 for instructions on completing Form 8962.
taxmap/instr2/i8962-003.htm#en_us_publink100014786
taxmap/instr2/i8962-003.htm#TXMP019dcbc5
Household income.(p2)
rule
For purposes of the PTC, household income is the modified adjusted gross income (modified AGI) of you and your spouse (if filing a joint return) (see Line 2a, later) plus the modified AGI of each individual whom you claim as a dependent and who is required to file an income tax return because his or her income meets the income tax return filing threshold (see Line 2b, later). Household income does not include the modified AGI of those individuals whom you claim as dependents and who are filing a 2016 return only to claim a refund of withheld income tax or estimated tax.
taxmap/instr2/i8962-003.htm#en_us_publink100014789
taxmap/instr2/i8962-003.htm#TXMP6f988bd1
Modified AGI.
(p2)
spacer

For purposes of the PTC, modified AGI is the AGI on your tax return plus certain income that is not subject to tax (foreign earned income, tax-exempt interest, and the portion of social security benefits that is not taxable). Use Worksheet 1-1 and Worksheet 1-2, later, to determine your modified AGI.
taxmap/instr2/i8962-003.htm#en_us_publink100024506
taxmap/instr2/i8962-003.htm#TXMP47bd4757
Taxpayer’s tax return including income of a dependent child.
(p3)
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A taxpayer who includes the gross income of a dependent child on the taxpayer’s tax return must include on Worksheet 1-2 the child’s tax-exempt interest and the portion of the child’s social security benefits that is not taxable.
taxmap/instr2/i8962-003.htm#en_us_publink100036288
taxmap/instr2/i8962-003.htm#TXMP44956de8
Coverage family.(p3)
rule
Your coverage family includes all individuals in your tax family who are enrolled in a qualified health plan and are not eligible for minimum essential coverage (other than coverage in the individual market). The individuals included in your coverage family may change from month to month. If an individual in your tax family is not enrolled in a qualified health plan, or is enrolled in a qualified health plan but is eligible for minimum essential coverage (other than coverage in the individual market), he or she is not part of your coverage family. Your PTC is available to help you pay only for the coverage of the individuals included in your coverage family.
taxmap/instr2/i8962-003.htm#en_us_publink100014792
taxmap/instr2/i8962-003.htm#TXMP4c0edf10
Monthly credit amount.(p3)
rule
The monthly credit amount is the amount of your tax credit for a month. Your PTC for the year is the sum of all of your monthly credit amounts. Your credit amount for each month is the lesser of:
To qualify for a monthly credit amount, at least one individual in your tax family must be enrolled in a qualified health plan on the 1st day of that month. Generally, if coverage in a qualified health plan began after the 1st day of the month, you are not allowed a monthly credit amount for the coverage for that month. However, if an individual in your tax family enrolled in a qualified health plan in 2016 and the enrollment was effective on the date of the individual's birth, adoption, or placement for adoption or in foster care, or on the effective date of a court order placing the individual with your family, the individual is treated as enrolled as of the first day of that month. Therefore, the individual may be a member of your tax family and coverage family for the entire month for purposes of computing your monthly credit amount.
taxmap/instr2/i8962-003.htm#en_us_publink100014793
taxmap/instr2/i8962-003.htm#TXMP73e9cce1
Enrollment premiums.
(p3)
spacer

The enrollment premiums are the total amount of the premiums for the month for one or more qualified health plans in which any individual in your tax family enrolled. Form 1095-A, Part III, column A, reports the enrollment premiums.
You are generally not allowed a monthly credit amount for the month if any part of the enrollment premiums for which you are responsible that month has not been paid by the due date of your tax return (not including extensions). However, if you became eligible for APTC because of a successful eligibility appeal and you retroactively enrolled in the plan, the portion of the enrollment premium for which you are responsible must be paid on or before the 120th day following the date of the appeals decision. Premiums another person pays on your behalf are treated as paid by you.
If your share of the enrollment premiums is not paid, the issuer may terminate coverage. The termination is generally effective no sooner than the second month of nonpayment. For any months you were covered but did not pay your share of the premiums, you are not allowed a monthly credit amount.
taxmap/instr2/i8962-003.htm#en_us_publink100014794
taxmap/instr2/i8962-003.htm#TXMP277d3c95
Applicable SLCSP premium.
(p3)
spacer

The applicable SLCSP premium is the second lowest cost silver plan premium offered through the Marketplace where you reside that applies to your coverage family (described earlier). The SLCSP premium is not the same as your enrollment premium, unless you enroll in the applicable SLCSP. Form 1095-A, Part III, column B, generally reports the applicable SLCSP premium. If no APTC was paid for your coverage, Form 1095-A, Part III, column B, may be wrong or blank or may report your applicable SLCSP premium as -0-. Also, if you had a change in circumstances during 2016 that you did not report to the Marketplace, the SLCSP premium reported in Part III, column B, may be wrong. In either case you must determine your correct applicable SLCSP premium. You do not have to request a corrected Form 1095-A from the Marketplace. See Missing or incorrect SLCSP premium on Form 1095-A, later.
taxmap/instr2/i8962-003.htm#en_us_publink100014795
taxmap/instr2/i8962-003.htm#TXMP327a0173
Monthly contribution amount.
(p3)
spacer

Your monthly contribution amount is used to calculate your monthly credit amount. It is the amount of your household income you would be responsible for paying as your share of premiums each month if you enrolled in the applicable SLCSP. It is not based on the amount of premiums you paid out of pocket during the year. You will compute your monthly contribution amount in Part I of Form 8962.
taxmap/instr2/i8962-003.htm#en_us_publink100036295
taxmap/instr2/i8962-003.htm#TXMP05785384
Qualified health plan.(p3)
rule
For purposes of the PTC, a qualified health plan is a health insurance plan or policy purchased through a Marketplace at the bronze, silver, gold, or platinum level. Throughout these instructions, a qualified health plan is also referred to as a policy. Catastrophic health plans and stand-alone dental plans purchased through the Marketplace, and all plans purchased through the Small Business Health Options Program (SHOP), are not qualified health plans for purposes of the PTC. Therefore they do not qualify a taxpayer to take the PTC.
taxmap/instr2/i8962-003.htm#en_us_publink100013177
taxmap/instr2/i8962-003.htm#TXMP3a0b7d88
Minimum essential coverage.(p3)
rule
A separate tax provision requires most individuals to have qualifying health coverage, qualify for a coverage exemption, or make a payment with their tax return. Health coverage that satisfies this requirement is called minimum essential coverage. An individual in your tax family who is eligible for minimum essential coverage (except coverage in the individual market) for a month is not in your coverage family for that month. Therefore, you cannot take the PTC for that individual’s coverage for the months that individual is eligible for minimum essential coverage. In addition to qualified health plans and other coverage in the individual market, minimum essential coverage includes:
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Eligibility for minimum essential coverage.(p3)
rule
In most cases you are considered eligible for minimum essential coverage if the coverage is available to you, whether or not you enroll in it. However, special rules apply to certain types of minimum essential coverage as explained below.
taxmap/instr2/i8962-003.htm#en_us_publink100036783
taxmap/instr2/i8962-003.htm#TXMP6f99cde8
Employer-sponsored coverage.
(p3)
spacer

Even if you and other members of your tax family had the opportunity to enroll in coverage offered by your employer for 2016, you are considered eligible for employer-sponsored coverage for a month only if the offer of coverage met a minimum standard of affordability and provided a minimum level of benefits, referred to as minimum value. The coverage offered by your employer is generally considered affordable for you and the members of your tax family allowed to enroll in the coverage if your share of the annual cost for self-only coverage, which is sometimes referred to as the employee required contribution, is not more than 9.66% of your household income. However, employer-sponsored coverage, is not considered affordable if, when you or a family member enrolled in a qualified health plan, you gave accurate information about the availability of employer coverage to the Marketplace, and the Marketplace determined that you were eligible for APTC for the individual’s coverage in the qualified health plan. In addition, if you or your family member enrolls in employer-sponsored coverage for a month, you or your family member is considered eligible for employer-sponsored coverage for that month, even if the coverage does not satisfy the affordability and minimum value standards. Finally, if your employer offered coverage for you but not your family, you may be able to take the PTC for your family members. For more information on affordability and minimum value, see Pub. 974.
Your employer may have sent you a Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, with information about the coverage offered to you, if any. See Form 1095-C, line 14, and the instructions included with that form, for information about whether you and other members of your tax family were offered coverage. See Pub. 974 for more information on how to determine whether the coverage you were offered was affordable and provided minimum value, including on how to use Form 1095-C.

taxmap/instr2/i8962-003.htm#TXMP206739ec
Example.(p4)

Don was eligible to enroll in his employer’s coverage for 2016 but instead applied for coverage in a qualified health plan through the Marketplace for coverage in 2016. Don provided accurate information about his employer’s coverage to the Marketplace and the Marketplace determined that the offer of coverage was not affordable and that Don was eligible for APTC. Don enrolled in the qualified health plan for 2016. Don got a new job with employer coverage that Don could have enrolled in as of September 1, 2016, but chose not to. Don did not return to the Marketplace to determine if he was eligible for APTC for the months September through December, 2016, and remained enrolled in the qualified health plan. Don is not considered eligible for employer-sponsored coverage for the months January through August of 2016 because he gave accurate information to the Marketplace about the availability of employer coverage and the Marketplace determined that he was eligible for APTC for coverage in a qualified health plan. The Marketplace determination does not apply, however, for the months September through December of 2016 because Don did not provide information to the Marketplace about his new employer’s offer of coverage. Whether Don is considered eligible for employer-sponsored coverage and ineligible for the PTC for the months September through December of 2016 is determined under the eligibility rules described under Employer-Sponsored Plans in Pub. 974.
taxmap/instr2/i8962-003.htm#en_us_publink100044412
taxmap/instr2/i8962-003.htm#TXMP195430a4
Waiting periods and post-employment coverage.
(p4)
spacer

If you cannot get benefits under an employer-sponsored plan until after a waiting period has expired, you are not treated as eligible for that coverage during the waiting period. Also, if you leave your employment and are offered post-employment coverage such as COBRA or retiree coverage, you are not considered eligible for that post-employment coverage unless you actually enroll in the coverage. See Coverage after employment ends under Employer-Sponsored Plans in Pub. 974 for more information.
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taxmap/instr2/i8962-003.htm#TXMP1871575b
Medicaid and CHIP.
(p4)
spacer

You are generally considered eligible for a government-sponsored program for a month if you met the eligibility criteria for that month, even if you did not enroll. However, if a Marketplace made a determination that you or a family member were ineligible for Medicaid or CHIP and eligible for APTC when the individual enrolls in a qualified health plan, the individual is treated as not eligible for Medicaid or CHIP for purposes of the premium tax credit for the duration of the period of coverage under the qualified health plan (generally, the rest of the plan year), even if your actual 2016 income suggests that the individual may have been eligible for Medicaid or CHIP.

taxmap/instr2/i8962-003.htm#TXMP28e11c58
Example.(p4)

Married taxpayers Tom and Nicole applied for insurance affordability programs at the Marketplace for themselves and their two children whom they claim as dependents, Kim and Chris. The Marketplace determined that Kim and Chris were eligible for coverage under CHIP. Instead of enrolling Kim and Chris in CHIP, the entire tax family enrolled in a qualified health plan (with APTC paid only for Tom and Nicole’s coverage). Because Kim and Chris were eligible for CHIP, which is minimum essential coverage, Tom and Nicole are not eligible for the PTC for coverage of Kim and Chris, but may be eligible for the PTC for their own coverage.
For more information about eligibility for Medicaid, CHIP, and other forms of government-sponsored minimum essential coverage, see Pub. 974.
taxmap/instr2/i8962-003.htm#en_us_publink100036787
taxmap/instr2/i8962-003.htm#TXMP36f44eb1
Coverage in the individual market outside the Marketplace.
(p4)
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While coverage purchased in the individual market outside the Marketplace is minimum essential coverage, eligibility for this type of coverage does not prevent you from being eligible for the PTC for Marketplace coverage. Coverage purchased in the individual market outside the Marketplace does not qualify for the PTC.
For more details on eligibility for minimum essential coverage, including additional special eligibility rules, see Minimum Essential Coverage in Pub. 974. You can also check www.irs.gov/uac/Individual-Shared-Responsibility-Provision for future updates about types of coverage that are recognized as minimum essential coverage.
taxmap/instr2/i8962-003.htm#en_us_publink100013179
taxmap/instr2/i8962-003.htm#TXMP6d562948
Applicable taxpayer.(p4)
rule
You must be an applicable taxpayer to take the PTC. Generally, you are an applicable taxpayer if your household income for 2016 (described earlier) is at least 100% but not more than 400% of the Federal poverty line for your family size (provided in Tables 1-1, 1-2, and 1-3, later) and no one can claim you as a dependent for 2016. In addition, if you were married at the end of 2016, you must file a joint return to be an applicable taxpayer unless you meet one of the exceptions described under Married taxpayers, later.
For individuals with household income below 100% of the Federal poverty line, see Household income below 100% of the Federal poverty line under line 6, later.
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taxmap/instr2/i8962-003.htm#TXMP22469ec7
Individuals who are incarcerated.
(p4)
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Individuals who are incarcerated (other than pending disposition of charges, for example awaiting trial) are not eligible for coverage in a qualified health plan through a Marketplace. However, these individuals may be applicable taxpayers and take the PTC for the coverage of individuals in their tax families who are eligible for coverage in a qualified health plan.
taxmap/instr2/i8962-003.htm#en_us_publink100024507
taxmap/instr2/i8962-003.htm#TXMP2b608787
Individuals who are not lawfully present.
(p4)
spacer

Individuals who are not lawfully present in the United States are not eligible for coverage in a qualified health plan through a Marketplace. They cannot take the PTC for their own coverage and are not eligible for the repayment limitations in Table 5 for APTC paid for their own coverage. However, these individuals may be applicable taxpayers and take the PTC for the coverage of individuals in their tax families, such as their children, who are lawfully present and eligible for coverage in a qualified health plan. For more information about who is treated as lawfully present for this purpose, visit HealthCare.gov. See Individuals Not Lawfully Present in the United States Enrolled in a Qualified Health Plan in Pub. 974 for more information on reconciling APTC when an unlawfully present person is enrolled individually or with lawfully present family members.
taxmap/instr2/i8962-003.htm#en_us_publink100013918
taxmap/instr2/i8962-003.htm#TXMP23f6ef71
Married taxpayers.(p4)
rule
If you are considered married for federal income tax purposes, you must file a joint return with your spouse to take the PTC unless one of the two exceptions below applies to you.
You are not considered married for federal income tax purposes if you are divorced or legally separated according to your state law under a decree of divorce or separate maintenance. In that case, you cannot file a joint return but may be able to take the PTC on your separate return. See Pub. 501, Exemptions, Standard Deduction, and Filing Information.
If you are considered married for federal income tax purposes, you may be eligible to take the PTC without filing a joint return if one of the two exceptions below applies to you. If Exception 1 applies, you can file a return using head of household or single filing status and take the PTC. If Exception 2 applies, you are treated as married but can take the PTC with the filing status of married filing separately.
taxmap/instr2/i8962-003.htm#en_us_publink100013919
taxmap/instr2/i8962-003.htm#TXMP4c413a4c
Exception 1—Certain married persons living apart.
(p5)
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You may file your return as if you are unmarried and take the PTC if one of the following applies to you.
taxmap/instr2/i8962-003.htm#en_us_publink100013920
taxmap/instr2/i8962-003.htm#TXMP730a12dc
Exception 2—Victim of domestic abuse or spousal abandonment.
(p5)
spacer

If you are a victim of domestic abuse or spousal abandonment, you can file a return as married filing separately and take the PTC if all of the following apply to you.
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taxmap/instr2/i8962-003.htm#TXMP5dca2922
Domestic abuse.
(p5)
spacer

Domestic abuse includes physical, psychological, sexual, or emotional abuse, including efforts to control, isolate, humiliate, and intimidate, or to undermine the victim's ability to reason independently. All the facts and circumstances are considered in determining whether an individual is abused, including the effects of alcohol or drug abuse by the victim’s spouse. Depending on the facts and circumstances, abuse of an individual’s child or other family member living in the household may constitute abuse of the individual.
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taxmap/instr2/i8962-003.htm#TXMP6fd4bdcb
Spousal abandonment.
(p5)
spacer

A taxpayer is a victim of spousal abandonment for a tax year if, taking into account all facts and circumstances, the taxpayer is unable to locate his or her spouse after reasonable diligence.
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taxmap/instr2/i8962-003.htm#TXMP525bf923
Married filing separately.
(p5)
spacer

If you file as married filing separately and are not a victim of domestic abuse or spousal abandonment (see Exception 2—Victim of domestic abuse or spousal abandonment under Married taxpayers above), then you are not an applicable taxpayer and you cannot take the PTC. You generally must repay all of the APTC paid for a qualified health plan that covered only individuals in your tax family. If the policy also covered at least one individual in your spouse’s tax family, you generally must repay half of the APTC paid for the policy. See the instructions for line 9, later. However, the amount of APTC you have to repay may be limited. See the instructions for line 28, later.
taxmap/instr2/i8962-003.htm#TXMP1874795c

taxmap/instr2/i8962-003.htm#TXMP1fd955ff
Specific Instructions(p5)

rule
taxmap/instr2/i8962-003.htm#en_us_publink1000305484
taxmap/instr2/i8962-003.htm#TXMP4fc02591
Name.(p5)
rule
Print or type your name exactly as you entered it on your tax return. If you are married and filing a joint return, enter the name that appears first on your return.
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taxmap/instr2/i8962-003.htm#TXMP22b1a0d9
Social security number.(p5)
rule
The social security number on this form should match the social security number on your tax return. If you are married and filing a joint return, enter the first social security number that appears on your tax return.
If you entered an individual taxpayer identification number (ITIN) on your tax return, enter this number on Form 8962.
taxmap/instr2/i8962-003.htm#en_us_publink10007528
taxmap/instr2/i8962-003.htm#TXMP0f114e6c
Victims of domestic abuse or spousal abandonment.(p5)
rule
Check the box on the line above Part I of Form 8962 if you are filing as married filing separately and you are a victim of domestic abuse or spousal abandonment (see Exception 2—Victim of domestic abuse or spousal abandonment under Married taxpayers, earlier). By checking this box, you are certifying that you qualify for an exception to the requirement to file a joint return with your spouse. Do not attach documentation of the abuse or abandonment to your tax return. Keep any documentation you may have with your tax return records. For examples of what documentation to keep, see Pub. 974.
taxmap/instr2/i8962-003.htm#en_us_publink100014928
taxmap/instr2/i8962-003.htm#TXMP622ce238
Married filing separately.(p5)
rule
If APTC was paid for your coverage but you cannot take the PTC because you are married filing a separate return and you do not qualify for an exception to the joint filing requirement, complete lines 1 through 5 to figure your separate household income as a percentage of the Federal poverty line. Skip lines 6 through 8b and complete lines 9 and 10 (and Part IV, if applicable). When completing line 11 or lines 12 through 23, complete only column (f). Then complete the rest of the form to determine how much you must repay.
taxmap/instr2/i8962-003.htm#en_us_publink1000305180

taxmap/instr2/i8962-003.htm#TXMP6da86459
Part I—Annual and Monthly Contribution Amount(p5)

rule
taxmap/instr2/i8962-003.htm#en_us_publink100024691

taxmap/instr2/i8962-003.htm#TXMP0aea1b16
Line 1(p5)

rule
Enter on line 1 the number of exemptions from your Form 1040 or Form 1040A, line 6d, or Form 1040NR, line 7d.
taxmap/instr2/i8962-003.htm#TXMP3143ca70
Note.(p5).
If an individual in your tax family was enrolled in a policy with an individual in another tax family and you are not taking the PTC, the taxpayer who is claiming the individual not in your tax family may agree to reconcile all APTC paid for the policy. See the instructions for line 9 and Part IV, later, for more information about this rule. If you and the other taxpayer agree that he or she will reconcile all APTC paid and you are not taking the PTC, enter -0- on line 1. Then check the Yes box on line 9 and follow the instructions for Line 9 and Part IV. (Specifically, in the instructions for Part IV, see Policy amounts allocated 100% in either Allocation Situation 1. Taxpayers divorced or legally separated in 2016 or Allocation Situation 4. Other situations where a policy is shared between two tax families).

taxmap/instr2/i8962-003.htm#en_us_publink1000305182

taxmap/instr2/i8962-003.htm#TXMP7c4f0cfe
Line 2a(p6)

rule
Enter your modified AGI on line 2a. Use the worksheet next to figure your modified AGI using information from your tax return.
taxmap/instr2/i8962-003.htm#en_us_publink10007540

Worksheet 1-1. Taxpayer's Modified AGI—Line 2a

1.Enter your adjusted gross income (AGI)* from Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 371.
2.Enter any tax-exempt interest from Form 1040, line 8b; Form 1040A, line 8b; or Form 1040NR, line 9b2.
3.Enter any amounts from Form 2555, lines 45 and 50, and Form 2555-EZ, line 183.
4.Enter the excess, if any, of Form 1040, lines 20a over 20b; or Form 1040A, lines 14a over 14b4.
5.Add lines 1 through 4. Enter here and on Form 8962, line 2a5.
*If you are filing Form 8814 and the amount on Form 8814, line 4, is more than $1,050, you must enter certain amounts from that form on Worksheet 1-2. See Form 8814 under Line 2b, later.
taxmap/instr2/i8962-003.htm#en_us_publink10007529

taxmap/instr2/i8962-003.htm#TXMP1ab9a2b8
Line 2b(p6)

rule
Enter on line 2b the combined modified AGI for your dependents who are required to file an income tax return because their income meets the income tax return filing threshold. Use the worksheet next to figure these dependents’ combined modified AGI. Do not include the modified AGI of dependents who are filing a tax return only to claim a refund of tax withheld or estimated tax.taxmap/instr2/i8962-003.htm#TXMP35e959a5
Form 8814.(p6).
If you are filing Form 8814, Parents' Election To Report Child's Interest and Dividends, and the amount on Form 8814, line 4, is more than $1,050, you must include on line 1 of Worksheet 1-2 the sum of the tax-exempt interest from Form 8814, line 1b; the lesser of Form 8814, line 4 or line 5; and any nontaxable social security benefits your child received.

taxmap/instr2/i8962-003.htm#en_us_publink10007542

Worksheet 1-2. Dependents' Combined Modified AGI—Line 2b

1.Enter the AGI* for your dependents from Form 1040, line 38; Form 1040A, line 22; Form 1040EZ, line 4; and Form 1040NR, line 37 1.
2.Enter any tax-exempt interest for your dependents from Form 1040, line 8b; Form 1040A, line 8b; Form 1040EZ, the amount written to the left of the line 2 entry space; and Form 1040NR, line 9b 2.
3.Enter any amounts for your dependents from Form 2555, lines 45 and 50, and Form 2555-EZ, line 183.
4.Enter for each of your dependents the excess, if any, of Form 1040, lines 20a over 20b; and Form 1040A, lines 14a over 14b4.
5.Add lines 1 through 4. Enter here and on Form 8962, line 2b5.
*Only include your dependents who are required to file an income tax return because their income meets the income tax return filing threshold.
taxmap/instr2/i8962-003.htm#en_us_publink100021180

taxmap/instr2/i8962-003.htm#TXMP1b1b85c6
Line 3(p6)

rule
Add the amounts on lines 2a and 2b. Combine them even if one or both of them are negative. If the total is less than zero, enter -0- on line 3.
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taxmap/instr2/i8962-003.htm#TXMP7a80ef9b
Line 4(p6)

rule
Check the box to indicate your state of residence in 2016. Enter on line 4 the amount from Table 1-1, 1-2, or 1-3 that represents the Federal poverty line for your state of residence for the family size you entered on line 1 of Form 8962. (For 2016, the 2015 Federal poverty lines are used for this purpose and are shown below.) If you moved during 2016 and you lived in Alaska and/or Hawaii, or you are filing jointly and you and your spouse lived in different states, use the table with the higher dollar amounts for your family size.
taxmap/instr2/i8962-003.htm#en_us_publink100044414

Table 1-1. Federal Poverty Line for the 48 Contiguous States and the District of Columbia

IF your Family Size* from
Form 8962, line 1, was . . .
THEN enter the amount below on
Form 8962, line 4 . . .
1$11,770
2$15,930
3$20,090
4$24,250
5$28,410
6$32,570
7$36,730
8$40,890
*If your family size was more than 8 people, add $4,160 for each additional person. For example, if your family size is 11, you have 3 additional people. Multiply $4,160 by 3 and add the result of $12,480 to $40,890. Enter the result of $53,370 on Form 8962, line 4.
taxmap/instr2/i8962-003.htm#en_us_publink10007589

Table 1-2. Federal Poverty Line for Alaska

IF your Family Size* from
Form 8962, line 1, was . . .
THEN enter the amount below on
Form 8962, line 4 . . .
1$14,720
2$19,920
3$25,120
4$30,320
5$35,520
6$40,720
7$45,920
8$51,120
*If your family size was more than 8 people, add $5,200 for each additional person. For example, if your family size is 11, you have 3 additional people. Multiply $5,200 by 3 and add the result of $15,600 to $51,120. Enter the result of $66,720 on Form 8962, line 4.
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Table 1-3. Federal Poverty Line for Hawaii

IF your Family Size* from
Form 8962, line 1, was . . .
THEN enter the amount below on
Form 8962, line 4 . . .
1$13,550
2$18,330
3$23,110
4$27,890
5$32,670
6$37,450
7$42,230
8$47,010
*If your family size was more than 8, add $4,780 for each additional person. For example, if your family size is 11, you have 3 additional people. Multiply $4,780 by 3 and add the result of $14,340 to $47,010. Enter the result of $61,350 on Form 8962, line 4.
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Line 5(p7)

rule
Figure your household income as a percentage of the Federal poverty line using Worksheet 2 below.

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Worksheet 2. Household Income as a Percentage of the Federal Poverty Line

1.Enter the amount from line 3 of Form 8962  1.
2.Enter the amount from line 4 of Form 89622.  
3.Multiply the amount on line 2 by 4.0  3.
4.Is the amount on line 1 more than the amount on line 3?
  • Yes. The amount on line 1 above is more than 400% of the Federal poverty line. Enter 401 here and on line 5 of Form 8962.
  • No. Divide the amount on line 1 above by the amount on line 2 above. 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 5 of Form 8962. For example, for 0.9984, enter the result as 99; for 1.8565, enter the result as 185; for 3.997, enter the result as 399*
  4.
*If line 4 is below 100, see Household income below 100% of the Federal poverty line, next.
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Line 6(p7)

rule
If the amount on line 5 is at least 100% but no more than 400%, check the No box on line 6 and continue to line 7. If the amount on line 5 is less than 100%, see Household income below 100% of the Federal poverty line next to determine if you qualify for the PTC. If the amount on line 5 is 401%, you are not eligible for the PTC. Check the Yes box and see Household income above 400% of the Federal poverty line below for instructions on how to repay any APTC paid for your or your family's coverage.
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Household income below 100% of the Federal poverty line.(p7)
rule
If the amount on line 5 is less than 100%, you can take the PTC if you meet the requirements under Estimated household income at least 100% of the Federal poverty line, next, or Alien lawfully present in the United States below.
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Estimated household income at least 100% of the Federal poverty line.
(p7)
spacer

You may qualify for the PTC if your household income is less than 100% of the Federal poverty line and you meet all of the following requirements.
caution
If no APTC was paid for your or your family's coverage, you do not meet the requirements under Estimated household income at least 100% of the Federal poverty line.
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Alien lawfully present in the United States.
(p7)
spacer

Certain aliens with household income below 100% of the Federal poverty line are not eligible for Medicaid because of their immigration status. You may qualify for the PTC if your household income is less than 100% of the Federal poverty line if you meet all of the following requirements.
If you meet all of the requirements under either Estimated household income at least 100% of the Federal poverty line or Alien lawfully present in the United States, check the No box on line 6 and continue to line 7.
If your household income is less than 100% of the Federal poverty line and you do not meet the requirements under Estimated household income at least 100% of the Federal poverty line or Alien lawfully present in the United States, you are not an applicable taxpayer and you are not eligible to take the PTC. If APTC was paid for any individuals in your tax family, check the Yes box on line 6, skip lines 7 and 8, and go to line 9. However, if no APTC was paid for any individuals in your tax family, stop; do not complete Form 8962.
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Household income above 400% of the Federal poverty line.(p7)
rule
If the amount on line 5 is 401%, you cannot take the PTC. You generally must repay all APTC paid for individuals in your tax family (but see below for two exceptions). Skip lines 7 and 8, and complete lines 9 and 10 (and Part IV and/or Part V, if applicable). Complete only column (f) of line 11 or lines 12 through 23. Enter -0- on line 24, and enter the amount from line 11, column (f) or the total of lines 12 through 23, column (f), on lines 25, 27, and 29. Enter the amount from line 29 on your Form 1040, line 46; Form 1040A, line 29; or Form 1040NR, line 44.
If your household income is above 400% of the Federal poverty line but you qualify for the alternative calculation for the year of marriage (see the instructions for Line 9, later), you may be able to reduce the amount of APTC you have to repay.
If you enrolled an individual for whom another taxpayer will claim a personal exemption, the other taxpayer may be responsible to repay all or part of the APTC (see the instructions for Line 9, later).
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Line 7(p7)

rule
Enter on line 7 the decimal number from Table 2 next that applies to the amount you entered on line 5. This number is used to calculate your contribution amount.
taxmap/instr2/i8962-003.htm#en_us_publink100013868

Table 2. Applicable Figure

  taxtip If the amount on line 5 is less than 133, your applicable figure is 0.0203. If the amount on line 5 is between 300 through 400, your applicable figure is 0.0966. 
 IF Form 8962, line 5 is . . . ENTER on Form 8962, line 7 . . .  IF Form 8962, line 5 is . . . ENTER on Form 8962, line 7 . . .  IF Form 8962, line 5 is . . . ENTER on Form 8962, line 7 . . .  IF Form 8962, line 5 is . . . ENTER on Form 8962, line 7 . . .  
 less than 1330.0203  1750.0524  2180.0705  2610.0851  
 1330.0305  1760.0529  2190.0708  2620.0854  
 1340.0311  1770.0533  2200.0712  2630.0856  
 1350.0317  1780.0538  2210.0715  2640.0859  
 1360.0323  1790.0543  2220.0719  2650.0862  
 1370.0329  1800.0547  2230.0722  2660.0865  
 1380.0335  1810.0552  2240.0726  2670.0868 
 1390.0341 1820.0557  2250.0730  2680.0871  
 1400.0347  1830.0561  2260.0733  2690.0874  
 1410.0353  1840.0566  2270.0737  2700.0877  
 1420.0359  1850.0571  2280.0740  2710.0880  
 1430.0365 1860.0575  2290.0744  2720.0883  
 1440.0371  1870.0580  2300.0747  2730.0886  
 1450.0377  1880.0585  2310.0751  2740.0889  
 1460.0383  1890.0590  2320.0754  2750.0892  
 1470.0389  1900.0594  2330.0758 2760.0895  
 1480.0395  1910.0599  2340.0761  2770.0898  
 1490.0401  1920.0604  2350.0765  2780.0901  
 1500.0407  1930.0608  2360.0768  2790.0904  
 1510.0412  1940.0613  2370.0772  2800.0907  
 1520.0416  1950.0618  2380.0776  2810.0910  
 1530.0421  1960.0622  2390.0779  2820.0913 
 1540.0426  1970.0627  2400.0783  2830.0916  
 1550.0430  1980.0632  2410.0786  2840.0919  
 1560.0435  1990.0636 2420.0790  2850.0922  
 1570.0440  2000.0641  2430.0793  2860.0925  
 1580.0444  2010.0645  2440.0797  2870.0928  
 1590.0449  2020.0648  2450.0800  2880.0930  
 1600.0454  2030.0652  2460.0804  2890.0933  
 1610.0458  2040.0655  2470.0807  2900.0936  
 1620.0463  2050.0659  2480.0811  2910.0939  
 1630.0468  2060.0662  2490.0814  2920.0942  
 1640.0473  2070.0666  2500.0818  2930.0945  
 1650.0477 2080.0669  2510.0821  2940.0948  
 1660.0482  2090.0673  2520.0824  2950.0951  
 1670.0487  2100.0676  2530.0827  2960.0954  
 1680.0491  2110.0680  2540.0830  2970.0957  
 1690.0496  2120.0683  2550.0833  2980.0960  
 1700.0501  2130.0687  2560.0836  2990.0963  
 1710.0505  2140.0691  2570.0839  300 thru 4000.0966 
 1720.0510  2150.0694  2580.0842     
 1730.0515  2160.0698  2590.0845     
 1740.0519  2170.0701  2600.0848     
 
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Line 8a(p8)

rule
Multiply line 3 by line 7 and enter the result on line 8a, rounded to the nearest whole dollar amount.
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Line 8b(p8)

rule
Divide line 8a by 12.0 and enter the result on line 8b, rounded to the nearest whole dollar amount.