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IRS.gov Website
Publication 974
taxmap/pubs/p974-002.htm#en_us_publink100036269

Who Can Take the PTC(p3)

rule
You can take the PTC for 2016 if you meet the conditions under (1) and (2) below.
  1. For at least one month of the year, all of the following were true.
    1. An individual in your tax family was enrolled in a qualified health plan offered through the Marketplace on the first day of the month.
    2. That individual was not eligible for minimum essential coverage for the month, other than coverage in the individual market. An individual is generally considered eligible for minimum essential coverage for the month only if he or she was eligible for every day of the month (see Minimum Essential Coverage, later).
    3. The portion of the enrollment premiums (described later) for the month for which you are responsible was 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, see Enrollment premiums, later, for the date by which your portion of the enrollment premiums must be paid.
  2. You are an applicable taxpayer for 2016. To be an applicable taxpayer, you must meet all of the following requirements.
    1. Your household income for 2016 is at least 100% but no more than 400% of the federal poverty line for your family size (see Line 4 in the Form 8962 instructions). However, having household income below 100% of the federal poverty line will not disqualify you from taking the PTC if you meet certain requirements described under Household income below 100% of the Federal poverty line under Line 6, in the Form 8962 instructions.
    2. No one can claim you as a dependent on a tax return for 2016.
    3. If you were married at the end of 2016, generally you must file a joint return. However, filing a separate return from your spouse will not disqualify you from being an applicable taxpayer if you meet certain requirements described under Married taxpayers, later.
You are not entitled to the PTC for health coverage for an individual for any period during which the individual is not lawfully present in the United States.
For additional requirements and more details, see Applicable taxpayer, later.
taxmap/pubs/p974-002.htm#en_us_publink100022099

Figure A. Can You Take the PTC?

Note. This flowchart can help you determine whether you can take the PTC. But do not rely on this flowchart alone. Be sure you read Who Can Take the PTC, discussed earlier, or in the Form 8962 instructions.
taxmap/pubs/p974-002.htm#en_us_publink100022101