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Tax Topics

About Tax Map Website
Publication 974
Premium Tax Credit (PTC)
Introduction, Useful Items and Important Changes
For use in Preparing 2017 Returns

What is the Premium Tax Credit (PTC)?

Who Must File Form 8962

Who Can Take the PTC

Terms You May Need To Know

Minimum Essential Coverage (MEC)

Expatriate Health Plans
Individual Market Coverage
Government-Sponsored Programs
Employer-Sponsored Plans
Qualifying Small Employer Health Reimbursement Arrangement (QSEHRA)
Instructions for Worksheet Q, Part III
Grandfathered Health Plan
Other Coverage Designated by the Department of Health and Human Services

Individuals Not Lawfully Present in the United States Enrolled in a Qualified Health Plan

All Enrolled Family Members Not Lawfully Present
Lawfully Present and Not Lawfully Present Family Members Enrolled

Individuals Filing a Tax Return and Claiming No Personal Exemptions

Determining the Premium for the Applicable Second Lowest Cost Silver Plan (SLCSP)

Allocation of Policy Amounts Among Three or More Taxpayers

Allocation Among Two Taxpayers Who Divorced or Legally Separated in 2017 and One or More Other Taxpayers
Allocation Among Taxpayers Who Are Married But Not Filing a Joint Return and One or More Other Taxpayers
Other Taxpayers Allocating Policy Amounts With Two or More Other Taxpayers

Alternative Calculation for Year of Marriage

Alternative Family Size
Illustrated Example of the Alternative Calculation for Year of Marriage

Self-Employed Health Insurance Deduction and PTC

Instructions for Worksheet P
Instructions for Worksheet X
Iterative Calculation Method
Simplified Calculation Method
Special Instructions for Self-Employed Individuals Who Claim Certain Deductions/Exclusions
Illustrated Example of the Simplified Calculation Method

How To Get Tax Help

The Taxpayer Advocate Service Is Here To Help You
Low Income Taxpayer Clinics