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IRS.gov Website
Instructions for Form 8962
taxmap/instr2/i8962-004.htm#en_us_publink1000305188

taxmap/instr2/i8962-004.htm#TXMP35f7fab8
Part II—Premium Tax Credit Claim and Reconciliation of Advance Payment of Premium Tax Credit(p9)

rule
taxmap/instr2/i8962-004.htm#en_us_publink1000305189

taxmap/instr2/i8962-004.htm#TXMP04319328
Line 9(p9)

rule
Before you complete line 10, you must complete Part IV if you are Allocating policy amounts (see below) with another taxpayer and complete Part V if you want to use the Alternative calculation for year of marriage (see below). Both of these situations may apply to you, so be sure to read the rest of the instructions for Line 9.
taxmap/instr2/i8962-004.htm#en_us_publink100024694
taxmap/instr2/i8962-004.htm#TXMP06b9572e
Allocating policy amounts.(p9)
rule
You need to allocate policy amounts (enrollment premiums, SLCSP premiums, and/or APTC) on a Form 1095-A between your tax family and another tax family if:
  1. The policy covered at least one individual in your tax family and at least one individual in another tax family, and
  2. Either:
    1. You received a Form 1095-A for the policy that does not accurately represent the members of your tax family who were enrolled in the policy (meaning that it either lists someone who is not in your tax family or does not list a member of your tax family who was enrolled in the policy), or
    2. The other tax family received a Form 1095-A for the policy that includes a member of your tax family.
If both 1 and 2 above apply, check the Yes box. For each policy to which 1 and 2 above apply, follow the instructions in Table 3. Allocation of Policy Amounts—Line 9, later, to determine which allocation rule applies for that qualified health plan.
A qualified health plan may have covered at least one individual in your tax family and one individual not in your tax family if:

taxmap/instr2/i8962-004.htm#TXMP029ef15a
Example.(p9)

One qualified health plan covers Bret, his spouse Paulette, and their daughter Sophia from January through August, and APTC is paid for the coverage of all three. Bret and Paulette divorce on December 10. Bret files a tax return using a head of household filing status and claims Sophie as a dependent. Paulette files a tax return using a filing status of single. Bret and Paulette must allocate the amounts from Form 1095-A for the months of January through December on their tax returns using the instructions in Table 3. Allocation of Policy Amounts—Line 9, later.
taxmap/instr2/i8962-004.htm#en_us_publink100036673
taxmap/instr2/i8962-004.htm#TXMP0bc85fd7
Multiple allocations in the same month.(p9)
rule
If a qualified health plan covers individuals in your tax family and individuals in two or more other tax families for one or more months, see the rules in Pub. 974 under Allocation of Policy Amounts Among Three or More Taxpayers.

taxmap/instr2/i8962-004.htm#TXMP345bcf3e
Example.(p9)

One qualified health plan covers Bret, his spouse Paulette, and their daughter Sophia from January through August, and APTC is paid for the coverage of all three. Bret and Paulette divorce on August 26. Bret and Paulette each file a tax return using a filing status of single. Sophia is claimed as a dependent by her grandfather, Mike. Bret, Paulette, and Mike must allocate the amounts from Form 1095-A for the months of January through August on their tax returns using the worksheets and instructions in Pub. 974 because amounts on Form 1095-A must be allocated among three tax families (Bret’s, Paulette’s, and Mike’s).
taxmap/instr2/i8962-004.htm#en_us_publink100036675
taxmap/instr2/i8962-004.htm#TXMP4d67131a
Multiple allocations in different months.(p9)
rule
You may need to allocate policy amounts under a qualified health plan using different rules for different months if you had a change in circumstance. Use Table 3 to determine which allocation rule to use for each month.

taxmap/instr2/i8962-004.htm#TXMP6342e99c
Example.(p9)

Henry enrolled himself, his spouse, Cara, and their two dependent children, Heidi and Matt, in a policy for 2016 purchased at the Marketplace. APTC was paid on behalf of each. The couple divorced on June 30. Henry purchased different health insurance for himself at the Marketplace for July through December. Cara also purchased different health insurance at the Marketplace for July through December for herself, Heidi, and Matt. Henry claims Heidi as a dependent on his tax return. Cara claims Matt as a dependent on her tax return. According to Table 3, Henry and Cara will allocate the amounts from the policy for January through June on line 30 using the rules under Allocation Situation 1. Taxpayers divorced or legally separated in 2016, later. For the months Henry and Cara were divorced (July through December), they will allocate the amounts from the policy on line 31 using the rules under Allocation Situation 4. Other situations where a policy is shared between two tax families, later.
taxmap/instr2/i8962-004.htm#en_us_publink100024695
taxmap/instr2/i8962-004.htm#TXMP2d6f5e26
Alternative calculation for year of marriage.(p9)
rule
If you got married during 2016 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 allow you to repay less excess APTC than you would under the general rules. Follow the instructions in Table 4. Alternative Calculation for Year of Marriage Eligibility, later, to determine whether you qualify for the alternative calculation.
If you need to allocate policy amounts and also are using the alternative calculation for the year of marriage, follow the instructions in Table 3 and complete Part IV before you follow the instructions for Table 4 and complete Part V.
If you are not allocating policy amounts and not using the alternative calculation for the year of marriage, check the No box and go to line 10.
taxmap/instr2/i8962-004.htm#en_us_publink100010936

Table 3. Allocation of Policy Amounts—Line 9

Follow Steps 1–3 below to determine which allocation rule to use in Part IV—Allocation of Policy Amounts, later, to allocate the policy amounts for each qualified health plan identified in the instructions to line 9. For each policy, if your answer directs you to Part IV, skip directly to the section of the Part IV instructions identified. You do not need to complete the remaining steps below.
STEP 1
  If
  • You divorced or legally separated from a spouse in 2016; and
  • For one or more months of marriage, the policy covered at least one individual in your tax family AND at least one individual in your former spouse's tax family…
Then allocate using the rules in Allocation Situation 1. Taxpayers divorced or legally separated in 2016 in Part IV—Allocation of Policy Amounts.
Otherwise, continue to Step 2.
STEP 2
 If
  • You were married at the end of 2016 but are filing a separate return from your spouse; and
  • The policy covered at least one individual in your tax family AND at least one individual in your spouse's tax family*…
Then allocate using the rules in Allocation Situation 2. Taxpayers married at year end but filing separate returns in Part IV—Allocation of Policy Amounts.
Otherwise, continue to Step 3.
*Also follow these instructions if you meet the rules in Exception 1—Certain married persons living apart or Exception 2—Victim of domestic abuse or spousal abandonment under Married taxpayers, earlier, and a policy covered at least one individual in your tax family AND at least one individual in your spouse's tax family.
STEP 3
 If
  • No APTC was paid for the policy...

Then allocate using the rules in Allocation Situation 3. No APTC in Part IV—Allocation of Policy Amounts.
Otherwise, allocate using the rules in Allocation Situation 4. Other situations where a policy is shared between two tax families in Part IV—Allocation of Policy Amounts.
taxmap/instr2/i8962-004.htm#en_us_publink100012967

Table 4. Alternative Calculation for Year of Marriage Eligibility

Answer questions 1–5 below to determine whether you may be eligible to elect the alternative calculation for year of marriage.
1 Were you and your spouse each unmarried on January 1, 2016?
Yes. Continue to the next question in this table.
No. You are not eligible to elect the alternative calculation. Do not complete Part V. If you did not complete Part IV, check the "No" box on line 9 and continue to line 10. If you completed Part IV, check the "No" box on line 10, skip line 11, and continue to Lines 12 through 23—Monthly Calculation, later. 
2 Were you married on December 31, 2016?
Yes. Continue to the next question in this table.
No. You are not eligible to elect the alternative calculation. Do not complete Part V. If you did not complete Part IV, check the "No" box on line 9 and continue to line 10. If you completed Part IV, check the "No" box on line 10, skip line 11, and continue to Lines 12 through 23—Monthly Calculation, later. 
3 Are you filing a joint return with your spouse for 2016?
Yes. Continue to the next question in this table.
No. You are not eligible to elect the alternative calculation. Do not complete Part V. If you did not complete Part IV, check the "No" box on line 9 and continue to line 10. If you completed Part IV, check the "No" box on line 10, skip line 11, and continue to Lines 12 through 23—Monthly Calculation, later.
4 Was anyone in your tax family enrolled in a qualified health plan before your first full month of marriage? (For example, if you got married on July 15, your first full month of marriage was August.)
Yes. Continue to the next question in this table.
No. You are not eligible to elect the alternative calculation. Do not complete Part V. If you did not complete Part IV, check the "No" box on line 9 and continue to line 10. If you completed Part IV, check the "No" box on line 10, skip line 11, and continue to Lines 12 through 23—Monthly Calculation, later. 
5 Was APTC paid for anyone in your tax family during 2016?
Yes. You are eligible to elect the alternative calculation for year of marriage if excess APTC was paid during 2016.
  • If you entered 400 or less on Form 8962, line 5, continue to Worksheet 3 next to determine whether excess APTC was paid during 2016.
  • If you entered 401 on Form 8962, line 5, excess APTC was paid, and you are eligible for the alternative calculation. Do not complete Worksheet 3. Instead, see Alternative Calculation for Year of Marriage in Pub. 974 to determine if electing the alternative calculation reduces your repayment amount.

No. You are not eligible to elect the alternative calculation. Do not complete Part V. If you did not complete Part IV, check the "No" box on line 9 and continue to line 10. If you completed Part IV, check the "No" box on line 10, skip line 11, and continue to Lines 12 through 23—Monthly Calculation, later.
taxmap/instr2/i8962-004.htm#en_us_publink100022991
pencilWorksheet 3. Alternative Calculation for Marriage Eligibility
If you checked the "Yes" box on line 5 of Table 4 and you entered 400 or less on Form 8962, line 5, complete this worksheet to determine whether you received excess APTC in 2016.
cautionIf Part IV—Allocation of Policy Amounts applies to you, do not complete this worksheet until you have completed Part IV.
Monthly Calculation(a) Form(s) 1095-A, lines 21–32, column A*(b) Form(s) 1095-A, lines 21–32, column B**(c) Form 8962, line 8b(d) Subtract column (c) from column (b)(e) Smaller of column (a) or column (d)(f) Form(s) 1095-A, lines 21–32, column C***
1 January       
2 February      
3 March      
4 April      
5 May      
6 June      
7 July      
8 August      
9 September      
10 October      
11 November      
12 December      
13 Totals: Enter the total of column (e), lines 1–12, and the total of column (f), lines 1–12   
14 Is line 13, column (e), less than line 13, column (f)?
Yes. Excess APTC was paid in 2016. You are eligible to elect the alternative calculation. See Alternative Calculation for Year of Marriage in Pub. 974 to determine if electing the alternative calculation reduces your repayment amount.
No. There was no excess APTC paid in 2016. You are not eligible to elect the alternative calculation. Do not complete Part V.
  • If you did not complete Part IV, check the "No" box on line 9 and continue to line 10. If you are required to use lines 12 through 23 of Form 8962, enter the amounts from lines 1 through 12 of this worksheet in the lines for the corresponding months and columns on Form 8962.
  • If you completed Part IV, check the "No" box on line 10, skip line 11, and enter the amounts from lines 1 through 12 of this worksheet in the lines for the corresponding months and columns of lines 12 through 23 of Form 8962.
*See Column (a) under Lines 12 through 23—Monthly Calculation, later, for instructions for the amounts to enter on lines 1 through 12, column (a), of this worksheet. These are the amounts of the monthly premiums reported on Form(s) 1095-A, lines 21 through 32, column A.

**See Column (b) under Lines 12 through 23—Monthly Calculation, later, for instructions for the amounts to enter on lines 1 through 12, column (b), of this worksheet. These are the amounts of the monthly premium for the applicable SLCSP reported on Form(s) 1095-A, lines 21 through 32, column B.

***See Column (f) under Lines 12 through 23—Monthly Calculation, later, for instructions for the amounts to enter on lines 1 through 12, column (f), of this worksheet. These are the amounts of the monthly APTC reported on Form(s) 1095-A, lines 21 through 32, column C.
taxmap/instr2/i8962-004.htm#en_us_publink1000305196

taxmap/instr2/i8962-004.htm#TXMP4b0e3e5d
Line 10(p11)

rule
Read the following instructions to determine whether you should check the Yes box or No box and then proceed as directed.
taxtip
If you were enrolled in a qualified health plan for fewer than 12 months during 2016, check the No box and continue to lines 12–23.
taxmap/instr2/i8962-004.htm#en_us_publink100014008
taxmap/instr2/i8962-004.htm#TXMP742b5b3e
Full-year coverage with no changes on Form 1095-A, Part III, columns A or B.(p11)
rule
Check the Yes box and continue to line 11 if all of the following apply for each qualified health plan you or a member of your tax family was enrolled in for 2016. Otherwise, check the No box and continue to lines 12–23.
taxmap/instr2/i8962-004.htm#en_us_publink100036365
taxmap/instr2/i8962-004.htm#TXMP1c5323fc
Missing or incorrect SLCSP premium on Form 1095-A.(p11)
rule
Generally, there are two situations where your SLCSP premium may not be accurately reflected on your Form 1095-A. If either of these two situations apply to you, or if you have reason to believe the Marketplace reported the wrong applicable SLCSP premium, you must determine the correct applicable SLCSP premium for every month. If the correct applicable SLCSP premium is not the same for every month of 2016, check the No box and continue to lines 12–23. The two situations in which your SLCSP may not be accurately reflected on your Form 1095-A are:
  1. No APTC was paid for your coverage. If no APTC was paid for your or your family member’s coverage, the SLCSP premium reported in Part III, column B, lines 21 through 32 of Form 1095-A may be wrong, left blank, or reported as -0-. To determine your applicable SLCSP premium for each month, see Pub. 974 or, if you enrolled through the Federally-facilitated Marketplace, go to www.HealthCare.gov/tax-tool/. If your correct applicable SLCSP premium is not the same for all 12 months, check the No box and continue to lines 12–23.
  2. Change in circumstances affecting SLCSP. 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, lines 21 through 32 of Form 1095-A may be wrong. Examples of changes in circumstances that may affect your applicable SLCSP premium include the following.
    • You enrolled an individual newly added to your tax family during 2016 (for example, a newborn).
    • An individual in your tax family was enrolled in your qualified health plan for some but not all of 2016.
    • An individual in your coverage family became eligible for or lost eligibility for employer coverage or other minimum essential coverage during 2016.
    • You are claiming the personal exemption for an individual, but you did not indicate to the Marketplace at enrollment that you would do so.
    • You indicated to the Marketplace at enrollment that you would claim the personal exemption for an individual, but you are not doing so.
    • An individual enrolled in the coverage died during 2016.
    • You moved during 2016.
If any of the above apply and you did not notify the Marketplace or if you have reason to believe the Marketplace reported the wrong applicable SLCSP premium, determine the correct applicable SLCSP premium for the months affected. See Pub. 974 for information on determining the correct applicable SLCSP premium or, if you enrolled through the Federally-facilitated Marketplace, go to www.HealthCare.gov/tax-tool/. If your correct applicable SLCSP premium is not the same for all 12 months, check the No box and continue to lines 12–23.
taxmap/instr2/i8962-004.htm#en_us_publink100046304
taxmap/instr2/i8962-004.htm#TXMP6d3120b6
Example 1.
(p12)
spacer

Lee receives a Form 1095-A, which reports in column A $1,000 on lines 21 through 32 for January through December and in column B $900 on lines 21 through 31 for January through November. However, column B reports $650 for December on line 32 because an individual included in Lee's coverage family was eligible for minimum essential coverage (other than coverage in the individual market) for the entire month of December and Lee reported the change to the Marketplace. Lee checks the No box on line 10 and completes lines 12 through 23.
taxmap/instr2/i8962-004.htm#en_us_publink100014009
taxmap/instr2/i8962-004.htm#TXMP6b30f0b0
Example 2.
(p12)
spacer

Mike and Susan enroll together in a qualified health plan through the Marketplace. They do not have a change in circumstance during the year. They receive a Form 1095-A, which reports $800 for the enrollment premiums in column A on lines 21 through 32 and $850 for the applicable SLCSP premium in column B on lines 21 through 32, for January through December. They check the Yes box on Form 8962, line 10 and complete line 11 because for each of columns A and B there is an amount for all 12 months and the amounts did not change.
taxmap/instr2/i8962-004.htm#en_us_publink100014951
taxmap/instr2/i8962-004.htm#TXMP55b5f75d
Example 3.
(p12)
spacer

Same facts as Example 2 above, but starting on August 1, Mike is eligible for Medicare, and does not notify the Marketplace. Because Mike is eligible for other minimum essential coverage, their coverage family changed starting in August. As a result, the applicable SLCSP premium reported on Form 1095-A for August–December is incorrect and Mike and Susan must determine the correct applicable SLCSP premium for these months by following the instructions in Pub. 974. Because the SLCSP premium is not the same for every month of the year, Mike and Susan cannot use line 11 and must complete lines 12 through 23 on Form 8962. Mike and Susan check the No box on Form 8962, line 10 and complete lines 12 through 23. They determine that the applicable SLCSP premium for the coverage family of one (Susan) for August through December is $400 each month. Mike and Susan enter $850 in Form 8962, lines 12 through 18, column (b), and $400 in lines 19 through 23, column (b).
taxmap/instr2/i8962-004.htm#en_us_publink10007535

taxmap/instr2/i8962-004.htm#TXMP66f521db
Line 11—Annual Totals(p12)

rule
Note. If you checked the Yes box on line 10 and you are completing line 11, do not complete lines 12 through 23. Once you complete line 11, skip to line 24.
If you checked the Yes box on line 6 or you are using filing status married filing separately and Exception 2—Victim of domestic abuse or spousal abandonment, earlier, does not apply to you, skip columns (a) through (e), and complete only Column (f), later.
taxmap/instr2/i8962-004.htm#en_us_publink100010355
taxmap/instr2/i8962-004.htm#TXMP53e8376b
Column (a).(p12)
rule
Enter the annual enrollment premiums from Form 1095-A, line 33, column A. If you have more than one Form 1095-A, add the amounts together and enter the total on Form 8962, line 11, column (a). This amount is the total of your enrollment premiums for the year, including the portion paid by APTC.
taxtip
If you or a member of your tax family was enrolled in a stand-alone dental plan that provided pediatric benefits, the portion of the dental plan premiums for the pediatric benefits will be included in the amount in column A on the Form 1095-A that reports the coverage in your primary health plan. If your plan covered benefits that are not essential health benefits, such as adult dental or vision benefits, the amount in this column will be reduced by the premiums for the non-essential benefits.
taxmap/instr2/i8962-004.htm#en_us_publink100010357
taxmap/instr2/i8962-004.htm#TXMP3c85d43d
Column (b).(p12)
rule
Enter the annual applicable SLCSP premium from Form 1095-A, line 33, column B. If you have more than one Form 1095-A, enter the amount as follows.
taxmap/instr2/i8962-004.htm#en_us_publink100036368
taxmap/instr2/i8962-004.htm#TXMP0295971c
Need to determine applicable SLCSP premium.
(p12)
spacer

If during 2016, your coverage family changed or you moved and you did not notify the Marketplace, or if no APTC was paid, the applicable SLCSP premium reported on your Form(s) 1095-A may be missing or incorrect. See Missing or incorrect SLCSP premium on Form 1095-A under Line 10, earlier, to determine your correct applicable SLCSP premium to enter in column (b).
taxmap/instr2/i8962-004.htm#en_us_publink100014955
taxmap/instr2/i8962-004.htm#TXMP444327ae
Column (c).(p12)
rule
Enter the amount from line 8a of Form 8962.
taxmap/instr2/i8962-004.htm#en_us_publink100013050
taxmap/instr2/i8962-004.htm#TXMP6aa69213
Column (d).(p12)
rule
Subtract the amount in column (c) from the amount in column (b). If the result is zero or less, enter -0-.
taxmap/instr2/i8962-004.htm#en_us_publink100024700
taxmap/instr2/i8962-004.htm#TXMP2392d0e6
Column (e).(p12)
rule
Enter the lesser of the amount in column (a) or the amount in column (d).
taxmap/instr2/i8962-004.htm#en_us_publink100010358
taxmap/instr2/i8962-004.htm#TXMP4d3297ca
Column (f).(p12)
rule
Enter the APTC amount from Form 1095-A, line 33, column C. If you have more than one Form 1095-A, add the amounts together and enter the total on Form 8962, line 11, column (f).
taxmap/instr2/i8962-004.htm#en_us_publink100012216
taxmap/instr2/i8962-004.htm#TXMP0df84162
Not an applicable taxpayer.
(p12)
spacer

If you are not an applicable taxpayer because your household income is over 400% of the Federal poverty line or you are using filing status married filing separately and Exception 2—Victim of domestic abuse or spousal abandonment, earlier, does not apply to you, you cannot take the PTC. You must repay some or all of the APTC entered on line 11, column (f). To complete the rest of the form, skip lines 12 through 23, enter -0- on line 24, and enter the amount from line 11, column (f), on lines 25 and 27. Then complete lines 28 (if it applies to you) and 29. Enter the amount from line 29 on your Form 1040, line 46; Form 1040A, line 29; or Form 1040NR, line 44.
taxmap/instr2/i8962-004.htm#en_us_publink10007536

taxmap/instr2/i8962-004.htm#TXMP2164a0ab
Lines 12 through 23—Monthly Calculation(p13)

rule
Note. If you checked the No box on line 10 and you are completing lines 12 through 23, do not complete line 11.
If you checked the Yes box on line 6 and you did not elect the alternative calculation for the year of marriage or you are using filing status married filing separately and Exception 2—Victim of domestic abuse or spousal abandonment, earlier, does not apply to you, skip columns (a) through (e), and complete only column (f), later.
If you or a family member isn't lawfully present in the United States and was enrolled in a qualified health plan, see Individuals Not Lawfully Present in the United States Enrolled in a Qualified Health Plan in Pub. 974 for instructions on what amounts to enter in columns (a) and (b).
taxmap/instr2/i8962-004.htm#en_us_publink100012217
taxmap/instr2/i8962-004.htm#TXMP3ebe9495
Column (a).(p13)
rule
Enter on lines 12 through 23, column (a), the amount of the monthly premiums reported on Form 1095-A, lines 21 through 32, column A, for the corresponding month. If you have more than one Form 1095-A affecting a particular month, add the amounts together for that month and enter the total on the appropriate line on Form 8962, column (a). This amount is the total of your enrollment premiums for the month, including the portion paid by APTC.
If a -0- appears on Form 1095-A, on any of lines 21 through 32, column A, you are not entitled to a monthly credit amount for that month because enrollment premiums were not paid. Enter -0- on the appropriate line on Form 8962, column (a).
If you completed Part IV—Allocation of Policy Amounts for any Form 1095-A, add the monthly premium amounts allocated to you, if any, using the allocation percentage you entered on Form 8962, lines 30 through 33, column (e), to the monthly premiums for other policies that you did not allocate.
taxmap/instr2/i8962-004.htm#en_us_publink100012219
taxmap/instr2/i8962-004.htm#TXMP609215ce
Column (b).(p13)
rule
Enter on lines 12 through 23, column (b), the amount of the monthly applicable SLCSP premium reported on Form 1095-A, lines 21 through 32, column B, for the corresponding month. If you have more than one Form 1095-A showing coverage in a particular month, use the following rules to determine the amounts to enter on Form 8962, column (b), for that month.
taxmap/instr2/i8962-004.htm#en_us_publink100033166
taxmap/instr2/i8962-004.htm#TXMP167e9fe1
Need to determine correct applicable SLCSP premium.
(p13)
spacer

If during 2016, your coverage family changed or you moved and you did not notify the Marketplace, or if no APTC was paid, the applicable SLCSP premium reported on your Form(s) 1095-A may be missing or incorrect. See Missing or incorrect SLCSP premium on Form 1095-A under Line 10, earlier, to determine your correct applicable SLCSP premium to enter in column (b).
taxmap/instr2/i8962-004.htm#en_us_publink100021194
taxmap/instr2/i8962-004.htm#TXMP4af17708
Marriage in 2016.
(p13)
spacer

If you got married in 2016 and you and your spouse (or individuals in your tax family) were enrolled in separate qualified health plans during months prior to your first full month of marriage, add together the amounts from Form 1095-A, column B, for each plan (or plans) and enter the total. If you completed Part V—Alternative Calculation for Year of Marriage, use the instructions in Pub. 974 for the entries to make for your pre-marriage months.
taxmap/instr2/i8962-004.htm#en_us_publink100014588
taxmap/instr2/i8962-004.htm#TXMP7bea4cb1
Column (c).(p13)
rule
If you did not complete Part V—Alternative Calculation for Year of Marriage, enter on lines 12 through 23, column (c), your monthly contribution amount from line 8b. If columns (a) and (b) of any of lines 12 through 23 are blank, leave column (c) of the corresponding line blank.
If you completed Part V—Alternative Calculation for Year of Marriage, see Pub. 974 for how to complete column (c).
taxmap/instr2/i8962-004.htm#en_us_publink100013051
taxmap/instr2/i8962-004.htm#TXMP230eb8e2
Column (d).(p13)
rule
Subtract the amount in column (c) from the amount in column (b). If the result is zero or less, enter -0-.
taxmap/instr2/i8962-004.htm#en_us_publink100024703
taxmap/instr2/i8962-004.htm#TXMP0847e3da
Column (e).(p13)
rule
Enter for each month the lesser of the amount in column (a) or the amount in column (d) for that month.
taxmap/instr2/i8962-004.htm#en_us_publink100012220
taxmap/instr2/i8962-004.htm#TXMP1c0f35a6
Column (f).(p13)
rule
Enter on lines 12 through 23, column (f), the amount of the monthly APTC reported on Form 1095-A, lines 21 through 32, column C. If you have more than one Form 1095-A affecting a particular month, add the amounts together for that month and enter the total on the appropriate line on Form 8962, column (f).
If you completed Part IV—Allocation of Policy Amounts for any Form 1095-A, include only the amounts of the monthly APTC allocated to you, if any, using the allocation percentage you entered on Form 8962, lines 30 through 33, column (g), and combine that amount with the amounts of the monthly APTC for other policies that you did not allocate.
taxmap/instr2/i8962-004.htm#en_us_publink100012221
taxmap/instr2/i8962-004.htm#TXMP4705d0ea
Not an applicable taxpayer.
(p13)
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If you are not an applicable taxpayer because your household income is over 400% of the Federal poverty line or you are using filing status married filing separately and Exception 2—Victim of domestic abuse or spousal abandonment, earlier, does not apply to you, then you must repay all of the total APTC entered on lines 12 through 23, column (f) (unless the alternative calculation for the year of marriage rule applies to you and you are able to reduce your repayment amount, or you are filing married filing separately and a repayment limitation applies). To complete the rest of the form, enter -0- on line 24, and enter the total of lines 12 through 23, column (f), on lines 25 and 27. Then complete lines 28 (if it applies to you) and 29. Enter the amount from line 29 on your Form 1040, line 46; Form 1040A, line 29; or Form 1040NR, line 44.
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Example.
(p13)
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Melissa and Ryan have been married since 2014 and have no dependents. They were enrolled under the same qualified health plan from January through April 2016. Monthly APTC of $1,000 was paid for them, for a total of $4,000. In April Ryan took a new job and enrolled in his employer’s coverage for May through December. Melissa enrolled in single coverage from May through December. Monthly APTC of $400 was paid for her, for a total of $3,200. Melissa and Ryan lived apart for most of 2016 and each filed a separate return for 2016.
At the end of the year, Melissa or Ryan will receive a Form 1095-A reporting their coverage for January through April. The recipient of the Form 1095-A should provide a copy to the non-recipient. Melissa will receive a Form 1095-A reporting her coverage for May through December. Because Melissa and Ryan are married but not filing a joint return and neither Exception 1—Certain married persons living apart nor Exception 2—Victim of domestic abuse or spousal abandonment applies, neither spouse is allowed a PTC for 2016. According to Table 3, they follow the rules under Allocation Situation 2. Taxpayers married at year end but filing separate returns to allocate the APTC for the January through April coverage. (The other policy amounts are not allocated because neither spouse is allowed a PTC.) Under Allocation Situation 2. Taxpayers married at year end but filing separate returns, 50% of the $4,000 APTC ($2,000) is allocated to Melissa and 50% is allocated to Ryan. Melissa must add this amount to her APTC of $3,200 for her single coverage. She enters the monthly amounts on lines 12 -23, column (f) ($500 for January through April and $400 for May through December), and the total of $5,200 on Form 8962, lines 25 and 27. She then completes lines 28 (if it applies to her) and 29. Melissa enters the amount from line 29 on the applicable line of her tax return.
Ryan enters the monthly amounts allocated to him on Form 8962, lines 12 -15, column (f) ($500 for January through April), and the total of $2,000 on lines 25 and 27. He then completes lines 28 (if it applies to him) and 29. Ryan enters the amount from line 29 on the applicable line of his tax return.
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Individual you enrolled for whom no taxpayer will claim a personal exemption.
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If you indicated to the Marketplace at enrollment that you would claim the personal exemption for an individual (including yourself) but no taxpayer claims a personal exemption for the individual, you must report any APTC paid for that individual's coverage. Follow the rules in Column (f), earlier, to report this APTC.
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Line 24(p14)

rule
Enter the amount from line 11(e) or add lines 12(e) through 23(e) and enter the total.
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Line 25(p14)

rule
Enter the amount from line 11(f) or add lines 12(f) through 23(f) and enter the total.
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Line 26(p14)

rule
If line 24 is greater than line 25, subtract line 25 from line 24 and enter the result on line 26. This result is the amount of your PTC that is more than the APTC paid, your net PTC. This amount will reduce the amount of tax you must pay with your tax return or increase your refund. Also enter the amount from line 26 on Form 1040, line 69; Form 1040A, line 45; or Form 1040NR, line 65. Skip lines 27 through 29. If line 24 is equal to line 25, enter -0- on line 26 and skip lines 27 through 29.
If you elected the alternative calculation for the year of marriage, and line 24 is greater than line 25, enter -0- on line 26 and skip lines 27 through 29.
If line 25 is greater than line 24, leave line 26 blank and go to Part III.