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Instructions for Form 8962
Department of the Treasury
Internal Revenue Service
Premium Tax Credit (PTC)
Section references are to the Internal Revenue Code unless
otherwise noted.
Purpose of Form
Use Form 8962 to figure the amount of your premium tax credit
(PTC) and reconcile it with advance payment of the premium tax
credit (APTC).
You may take PTC (and APTC may be paid) only for health
insurance coverage in a qualified health plan (defined later)
purchased through a Health Insurance Marketplace
(Marketplace, also known as an Exchange). As a result, you
should complete Form 8962 only for health insurance coverage
in a qualified health plan purchased through a Marketplace. This
includes a qualified health plan purchased on HealthCare.gov or
through a State Marketplace.
If you or a member of your family enrolled in health insurance
coverage for 2018 through a Marketplace, you should have
received Form 1095-A, Health Insurance Marketplace
Statement, from the Marketplace. Form 1095-A shows the
months of coverage purchased through the Marketplace and any
APTC paid to your insurance company to help cover your
monthly premium. If APTC was paid on your behalf or, if APTC
was not paid on your behalf but you wish to take the PTC, you
must file Form 8962 and attach it to your tax return (Form 1040
or Form 1040NR).
At enrollment, the Marketplace may have referred to
APTC as your “subsidy” or “tax credit” or “advance
CAUTION payment.” The term APTC is used throughout these
instructions to clearly distinguish APTC from PTC.
!
What's New
2018 Form 1040 redesigned. The 2018 Form 1040 has been
redesigned and is supplemented with new Schedules 1 through
6. These additional schedules will be used as needed to
complete more complex tax returns. References to Form 1040
and its related schedules have been revised accordingly on
Form 8962 and in these instructions.
Form 1040A and Form 1040-EZ no longer available. Form
1040A and Form 1040-EZ aren’t available to file your 2018
taxes. Previous filers of these forms will file Form 1040.
References to these forms have been revised accordingly on
Form 8962 and in these instructions.
Future Developments
For the latest information about developments related to Form
8962 and its instructions, such as legislation enacted after they
were published, go to IRS.gov/Form8962.
Reminders
Qualified small employer health reimbursement arrangement (QSEHRA). Rules enacted under the 21st Century Cures
Act of 2016 allow eligible employers to provide a QSEHRA to
their eligible employees. Under a QSEHRA, an eligible employer
can reimburse eligible employees for medical expenses,
Dec 03, 2018
including premiums for Marketplace health insurance. If you
were covered under a QSEHRA, your employer should have
reported the annual permitted benefit in box 12 of your Form
W-2 with code FF. If the QSEHRA is affordable for a month, no
PTC is allowed for the month. If the QSEHRA is unaffordable for
a month, you must reduce the monthly PTC (but not below -0-)
by the monthly permitted benefit amount and you must write
“QSEHRA” in the top margin on page 1 of Form 8962 to explain
your entry and avoid delay in the processing of your return. For
more information, see Column (e) under Line 11—Annual Totals
or Lines 12 Through 23—Monthly Calculation, later. Also see
Qualified Small Employer Health Reimbursement Arrangement
in Pub. 974 for information on determining QSEHRA affordability
and Notice 2017-67 for additional guidance on QSEHRA
coordination with the PTC. Notice 2017-67 is available at
IRS.gov/irb/2017-47_IRB#NOT-2017-67.
Report changes in circumstances when you re-enroll in
coverage and during the year. If APTC is being paid for an
individual in your tax family (described later) and you have had
certain changes in circumstances (see the examples below), it is
important that you report them to the Marketplace where you
enrolled in coverage. Reporting changes in circumstances
promptly will allow the Marketplace to adjust your APTC to
reflect the PTC you are estimated to be able to take on your tax
return. Adjusting your APTC when you re-enroll in coverage and
during the year can help you avoid owing tax when you file your
tax return. Changes that you should report to the Marketplace
include the following.
• Changes in household income.
• Moving to a different address.
• Gaining or losing eligibility for other health care coverage.
• Gaining, losing, or other changes to employment.
• Birth or adoption.
• Marriage or divorce.
• Other changes affecting the composition of your tax family.
For more information on how to report a change in
circumstances to the Marketplace, see HealthCare.gov or your
State Marketplace website.
Health Coverage Tax Credit (HCTC). The HCTC is a tax
credit that pays a percentage of health insurance premiums for
certain eligible taxpayers and their qualifying family members.
The HCTC and the PTC are different tax credits that have
different eligibility rules. If you think you may be eligible for the
HCTC, see Form 8885 and its instructions or visit IRS.gov/HCTC
before completing Form 8962.
Health insurance options. If you need health coverage, visit
HealthCare.gov to learn about health insurance options that are
available for you and your family, how to purchase health
insurance, and how you might qualify to get financial assistance
with the cost of insurance.
Additional information. For additional information about the
tax provisions of the Affordable Care Act (ACA), including the
individual shared responsibility provisions, the PTC, and the
employer shared responsibility provisions, see IRS.gov/
Affordable-Care-Act/Individuals-and-Families or call the IRS
Healthcare Hotline for ACA questions (800-919-0452).
Cat. No. 60401R
information on the Form 1095-A with the void box checked or the
previously received Form 1095-A to complete Form 8962.
CORRECTED BOX. If you receive a Form 1095-A with the
corrected box checked at the top of the form, use the information
on the Form 1095-A with the corrected box checked to figure the
PTC and reconcile any APTC on Form 8962. Do not use the
information on the original Form 1095-A you received for the
policy shown in Part I of the corrected Form 1095-A.
General Instructions
What is the Premium Tax Credit
(PTC)?
Premium tax credit (PTC). The PTC is a tax credit for certain
people who enroll, or whose family member enrolls, in a qualified
health plan. The credit provides financial assistance to pay the
premiums for the qualified health plan offered through a
Marketplace by reducing the amount of tax you owe, giving you
a refund, or increasing your refund amount. You must file Form
8962 to compute and take the PTC on your tax return.
Additional information. For additional information on the PTC,
see Pub. 974, Premium Tax Credit. You also can visit IRS.gov
and enter “premium tax credit” in the search box.
Also see How To Avoid Common Mistakes in Completing
Form 8962 at the end of these instructions.
Advance payment of the premium tax credit (APTC). APTC
is a payment during the year to your insurance provider that pays
for part or all of the premiums for a qualified health plan covering
you or an individual in your tax family. Your APTC eligibility is
based on the Marketplace’s estimate of the PTC you will be able
to take on your tax return. If APTC was paid for you or an
individual in your tax family, you must file Form 8962 to reconcile
(compare) this APTC with your PTC. If the APTC is more than
your PTC, you have excess APTC and you must repay the
excess, subject to certain limitations. If the APTC is less than
the PTC, you can get a credit for the difference, which reduces
your tax payment or increases your refund.
Who Must File
You must file Form 8962 with your income tax return (Form 1040
or Form 1040NR) if any of the following apply to you.
• You are taking the PTC.
• APTC was paid for you or another individual in your tax family.
• APTC was paid for an individual you told the Marketplace
would be in your tax family and neither you nor anyone else
included that individual in a tax family. See Individual you
enrolled who is not included in a tax family under Lines 12
Through 23—Monthly Calculation, later.
If any of the circumstances above apply to you, you must file
an income tax return and attach Form 8962 even if you are not
otherwise required to file. You must use Form 1040 or Form
1040NR. For help determining which of these forms to file, see
Tax Topic 352 at IRS.gov/TaxTopics.
Changes in circumstances. The Marketplace determined
your eligibility for and the amount of your 2018 APTC using
projections of your income and the number of individuals you
certified to the Marketplace would be in your tax family (yourself,
spouse, and dependents) when you enrolled in a qualified health
plan. If this information changed during 2018 and you did not
promptly report it to the Marketplace, the amount of APTC paid
may be substantially different from the amount of PTC you can
take on your tax return. See Report changes in circumstances
when you re-enroll in coverage and during the year, earlier, for
changes that can affect the amount of your PTC.
!
If you are filing Form 8962, you cannot file Form
1040NR-EZ, Form 1040-SS, or Form 1040-PR.
CAUTION
If someone else enrolled an individual in your tax family in
coverage, and APTC was paid for that individual’s coverage, you
must file Form 8962 to reconcile the APTC. You need to obtain a
copy of the Form 1095-A from the person who enrolled the
individual.
Deductions for health insurance premiums. You cannot
deduct the portion of your health insurance premium on your tax
return that is paid for by the PTC or APTC (after you determine
how much of any excess APTC you must repay). If you are
deducting medical expenses as an itemized deduction, see Pub.
502, Medical and Dental Expenses. If you are claiming the
self-employed health insurance deduction, see Pub. 974,
Premium Tax Credit.
If you are claimed as a dependent on another person's
TIP tax return, the person who claims you will file Form 8962
to take the PTC and, if necessary, repay excess APTC
for your coverage. You do not need to file Form 8962.
Who Can Take the PTC
Form 1095-A, Health Insurance Marketplace Statement.
You will need Form 1095-A to complete Form 8962. The
Marketplace uses Form 1095-A to report certain information to
the IRS about individuals who enrolled in a qualified health plan
through the Marketplace. The Marketplace sends copies to
individuals to allow them to accurately file a tax return taking the
PTC and reconciling APTC. For coverage in 2018, the
Marketplace is required to provide or send Form 1095-A to the
individual(s) identified in the Marketplace enrollment application
by January 31, 2019. If you are expecting to receive Form
1095-A for a qualified health plan and you do not receive it by
early February, contact the Marketplace.
Under certain circumstances, for example, where two
spouses enroll in a qualified health plan and divorce during the
year, the Marketplace will provide Form 1095-A to one taxpayer,
but another taxpayer also will need the information from that
form to complete Form 8962. The recipient of Form 1095-A
should provide a copy to other taxpayers as needed.
VOID BOX. If you received a Form 1095-A with the void box
checked at the top of the form, that means you previously
received a Form 1095-A for the policy shown in Part I that was
sent in error. You should not have received a Form 1095-A for
the policy shown in Part I of the Form 1095-A. Do not use the
You can take the PTC for 2018 if you meet the conditions under
(1) and (2) below.
1. For at least 1 month of the year, all of the following were
true.
a. An individual in your tax family was enrolled in a qualified
health plan offered through the Marketplace on the first day of
the month.
b. That individual was not eligible for minimum essential
coverage (MEC) for the month, other than coverage in the
individual market. An individual is generally considered eligible
for MEC for the month only if he or she was eligible for every day
of the month (see Minimum essential coverage, later).
c. 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 and you retroactively enrolled in the plan, then 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.
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Instructions for Form 8962 (2018)
are not eligible for MEC (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 MEC (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.
2. You are an applicable taxpayer for 2018. To be an
applicable taxpayer, you must meet all of the following
requirements.
a. Your household income for 2018 is at least 100% but no
more than 400% of the federal poverty line for your family size
(see the instructions for Line 4, later). 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, later.
b. No one can claim you as a dependent on a tax return for
2018.
c. If you were married at the end of 2018, 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.
Monthly credit amount. 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:
• The enrollment premiums (described next) for the month for
one or more qualified health plans in which you or any individual
in your tax family enrolled; or
• The amount of the monthly applicable second lowest cost
silver plan (SLCSP) premium (described below) less your
monthly contribution amount (described below).
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 2018 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.
Enrollment premiums. The enrollment premiums are the
total amount of the premiums for the month, reduced by any
premium amounts for that month that were refunded, 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 generally are 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.
Applicable SLCSP premium. 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 2018 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.
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.
Terms You May Need to Know
Tax family. For purposes of the PTC, your tax family consists of
the following individuals.
• You, if you file a tax return for the year and you can’t be
claimed as a dependent on someone else’s 2018 tax return.
• Your spouse if filing jointly and he or she can’t be claimed as a
dependent on someone else’s 2018 tax return.
• Your dependents whom you claim on your 2018 tax return. If
you are filing Form 1040NR, you should include your
dependents in your tax family only if you are a U.S. national,
resident of Canada, Mexico, or South Korea, or a resident of
India who was a student or business apprentice.
Your family size equals the number of qualifying individuals in
your tax family (including yourself). See the instructions for
Line 1 for more information on figuring your tax family size.
Note. Listing your dependents by name and SSN or individual
taxpayer identification number (ITIN) on your tax return is the
same as claiming them as a dependent. If you have more than
four dependents, see the instructions for Form 1040 or Form
1040NR.
Household income. 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 2018 return only to claim a
refund of withheld income tax or estimated tax.
Modified AGI. 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 to determine your modified AGI.
Taxpayer’s tax return including income of a dependent
child. 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.
Coverage family. Your coverage family includes all individuals
in your tax family who are enrolled in a qualified health plan and
Instructions for Form 8962 (2018)
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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 for Recipient 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.
Monthly contribution amount. 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.
Qualified health plan. 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 also
is 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.
Example. Don was eligible to enroll in his employer’s
coverage for 2018 but instead applied for coverage in a qualified
health plan through the Marketplace for coverage in 2018. 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 2018. Don
got a new job with employer coverage that Don could have
enrolled in as of September 1, 2018, 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 2018, and
remained enrolled in the qualified health plan. Don is not
considered eligible for employer-sponsored coverage for the
months January through August of 2018 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 2018 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 2018 is
determined under the eligibility rules described under
Employer-Sponsored Plans in Pub. 974.
Waiting periods and post-employment coverage. 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.
Medicaid and CHIP. You generally are considered eligible
for coverage under 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 were 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 PTC for the duration of the
period of coverage under the qualified health plan (generally, the
rest of the plan year), even if your actual 2018 income suggests
that the individual may have been eligible for Medicaid or CHIP.
However, in order to rely on a Marketplace's determination
that you or a family member were ineligible for Medicaid, CHIP,
or a similar program, you must provide accurate information to
the Marketplace when you enroll in a qualified health plan. You
or the family member may be treated as eligible for Medicaid,
CHIP, or the similar program, and not eligible for PTC, if the
Marketplace determination is later found to be based on
incorrect information that was given with an intentional or
reckless disregard for the facts. See Pub. 974 for more
information.
For more information about eligibility for Medicaid, CHIP, and
other forms of government-sponsored MEC, see Pub. 974.
Minimum essential coverage (MEC). 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 MEC. An individual in your tax family who
is eligible for MEC (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 MEC. In addition to qualified
health plans and other coverage in the individual market, MEC
includes:
• Most coverage through government-sponsored programs
(including Medicaid coverage, Medicare parts A or C, the
Children’s Health Insurance Program (CHIP), certain benefits for
veterans and their families, TRICARE, and health coverage for
Peace Corps volunteers);
• Most types of employer-sponsored coverage; and
• Other health coverage the Department of Health and Human
Services designates as MEC.
Eligibility for MEC. In most cases you are considered eligible
for MEC if the coverage is available to you, whether or not you
enroll in it. However, special rules apply to certain types of MEC
as explained below.
Employer-sponsored coverage. Even if you and other
members of your tax family had the opportunity to enroll in a plan
that is MEC offered by your employer for 2018, you are
considered eligible for MEC under the plan 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 9.56% 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.
Example. Married taxpayers Tom and Nicole applied for
insurance affordability programs at the Marketplace for
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Instructions for Form 8962 (2018)
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.
Exception 1—Certain married persons living apart. You
may file your return as if you are unmarried and take the PTC if
one of the following applies to you.
• You file a separate return from your spouse on Form 1040
because you meet the requirements for Married persons who
live apart under Head of Household in the instructions for Form
1040.
• You file as single on your Form 1040NR because you meet
the requirements for Married persons who live apart under Were
You Single or Married? in the instructions for Form 1040NR.
Exception 2—Victim of domestic abuse or spousal
abandonment. If you are a victim of domestic abuse or spousal
abandonment, you can file a return as married filing separately
and take the PTC for 2018 if all of the following apply to you.
• You are living apart from your spouse at the time you file your
2018 tax return.
• You are unable to file a joint return because you are a victim
of domestic abuse (described next) or spousal abandonment
(described below).
• You check the box on your Form 8962 to certify that you are a
victim of domestic abuse or spousal abandonment.
• You do not meet the three-year limit for Exception 2,
described below.
Domestic abuse. 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.
Spousal abandonment. 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.
Three-year limit for Exception 2. You cannot claim the PTC
using this exception for more than 3 consecutive years. For
example, if you used this exception to claim the PTC on your tax
returns for 2015, 2016, and 2017, you cannot use this exception
to claim the PTC on your 2018 return.
Married filing separately. 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.
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 MEC, 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.
Coverage in the individual market outside the
Marketplace. While coverage purchased in the individual
market outside the Marketplace is MEC, 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 MEC, including additional
special eligibility rules, see Minimum Essential Coverage in Pub.
974. You also can check IRS.gov/Affordable-Care-Act/
Individuals-and-Familes/Individual-Shared-ResponsibiltyProvision for future updates about types of coverage that are
recognized as MEC.
Applicable taxpayer. You must be an applicable taxpayer to
take the PTC. Generally, you are an applicable taxpayer if your
household income for 2018 (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) and no one can claim
you as a dependent for 2018. In addition, if you were married at
the end of 2018, 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.
Individuals who are incarcerated. 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.
Individuals who are not lawfully present. 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.
Married taxpayers. 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,
Dependents, 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
Instructions for Form 8962 (2018)
Specific Instructions
Name. 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.
Social security number. The social security number on this
form should match the social security number on your tax return.
-5-
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 ITIN on your tax return, enter this number on
Form 8962.
Worksheet 1-1. Taxpayer's Modified AGI—Line 2a
1. Enter your adjusted gross income (AGI)* from Form
1040, line 7, or Form 1040NR, line 36 . . . . . . .
2. Enter any tax-exempt interest from Form 1040, line 2a,
or Form 1040NR, line 9b . . . . . . . . . . . . . . .
3. Enter any amounts from Form 2555, lines 45 and 50,
and Form 2555-EZ, line 18 . . . . . . . . . . . . .
4. Form 1040 filers: If line 5a is more than line 5b,
subtract line 5b from line 5a and enter the result . .
5. Add lines 1 through 4. Enter here and on Form 8962,
line 2a . . . . . . . . . . . . . . . . . . . . . . . . .
Victims of domestic abuse or spousal abandonment.
Check the box on the line above Part I of Form 8962 if you are
filing as married filing separately, are a victim of domestic abuse
or spousal abandonment, and qualify for 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.
1.
2.
3.
4.
5.
*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 below.
Married filing separately. 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.
Line 2b
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
Worksheet 1-2 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.
Part I—Annual and Monthly
Contribution Amount
Form 8814. 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.
Line 1
Enter on line 1 your tax family size.
Determine the number of individuals in your tax family using
your tax return. Your tax family generally includes you, your
spouse if you are filing a joint return, and your dependents. If you
checked the “Someone can claim you as a dependent” box, or if
you’re filing jointly and you checked the “Someone can claim
your spouse as a dependent” box on your tax return, you or your
spouse are not included in the tax family size calculation for
purposes of Form 8962, line 1.
Worksheet 1-2. Dependents' Combined Modified
AGI—Line 2b
1. Enter the AGI* for your dependents from Form 1040,
line 7, and Form 1040NR, line 36 . . . . . . . . . .
2. Enter any tax-exempt interest for your dependents
from Form 1040, line 2a, and Form1040NR,
line 9b . . . . . . . . . . . . . . . . . . . . . . . . .
3. Enter any amounts for your dependents from Form
2555, lines 45 and 50, and Form 2555-EZ,
line 18 . . . . . . . . . . . . . . . . . . . . . . . . .
4. For each dependent filing Form 1040: If line 5a is
more than line 5b, subtract line 5b from line 5a and
enter the result . . . . . . . . . . . . . . . . . . . .
5. Add lines 1 through 4. Enter here and on Form 8962,
line 2b . . . . . . . . . . . . . . . . . . . . . . . . .
Note. 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 2018 or Allocation Situation 4. Other situations
where a policy is shared between two tax families).
1.
2.
3.
4.
5.
*Only include your dependents who are required to file an income tax return because
their income meets the income tax return filing threshold.
Line 3
Line 2a
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.
Enter your modified AGI on line 2a. Use the worksheet next to
figure your modified AGI using information from your tax return.
Line 4
Check the box to indicate your state of residence in 2018. 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 2018, the 2017
federal poverty lines are used for this purpose and are shown
below.) If you moved during 2018 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.
-6-
Instructions for Form 8962 (2018)
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
2
3
4
5
6
7
8
$12,060
$16,240
$20,420
$24,600
$28,780
$32,960
$37,140
$41,320
Table 1-3. Federal Poverty Line for Hawaii
Table 1-2. Federal Poverty Line for Alaska
THEN enter the amount below on
Form 8962, line 4 . . .
1
2
3
4
5
6
7
8
$15,060
$20,290
$25,520
$30,750
$35,980
$41,210
$46,440
$51,670
*If your family size was more than 8 people, add $5,230 for each additional person. For
example, if your family size is 11, you have 3 additional people. Multiply $5,230 by 3
and add the result of $15,690 to $51,670. Enter the result of $67,360 on Form 8962,
line 4.
Instructions for Form 8962 (2018)
THEN enter the amount below on
Form 8962, line 4 . . .
1
2
3
4
5
6
7
8
$13,860
$18,670
$23,480
$28,290
$33,100
$37,910
$42,720
$47,530
*If your family size was more than 8, add $4,810 for each additional person. For
example, if your family size is 11, you have 3 additional people. Multiply $4,810 by 3
and add the result of $14,430 to $47,530. Enter the result of $61,960 on Form 8962,
line 4.
*If your family size was more than 8 people, add $4,180 for each additional person. For
example, if your family size is 11, you have 3 additional people. Multiply $4,180 by 3
and add the result of $12,540 to $41,320. Enter the result of $53,860 on Form 8962,
line 4.
IF your Family Size* from
Form 8962, line 1, was . . .
IF your Family Size* from
Form 8962, line 1, was . . .
-7-
Line 5
!
Figure your household income as a percentage of the federal
poverty line using Worksheet 2.
CAUTION
• No APTC was paid for your or your family's coverage; or
• You, with intentional or reckless disregard for the facts,
Worksheet 2. Household Income as a Percentage
of the Federal Poverty Line
1. Enter the amount from line 3 of Form
8962 . . . . . . . . . . . . . . . . . .
2. Enter the amount from line 4 of Form
8962 . . . . . . . . . . . . . . . . . .
3. Multiply the amount on line 2 by 4.0 .
. . . . .
. . . . .
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. For example, for 0.9984,
enter the result as 99; for 1.8565, enter the
result as 185; and for 3.997, enter the result as
399*. Enter the result here and on line 5 of Form
8962 . . . . . . . . . . . . . . . . . . . . . . .
provided incorrect information to a Marketplace for the year of
coverage. See Pub. 974 for more information.
Alien lawfully present in the United States. 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.
• You or an individual in your tax family enrolled in a qualified
health plan through a Marketplace.
• The enrolled individual is lawfully present in the United States
and is not eligible for Medicaid because of immigration status.
• You otherwise qualify as an applicable taxpayer (except for
the federal poverty line percentage).
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.
1.
. . . . .
You do not meet the requirements under Estimated
household income at least 100% of the federal poverty
line if:
2.
3.
4.
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.
*If line 4 is below 100, see Household income below 100% of the federal poverty line
below.
Line 6
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.
Household income above 400% of the federal poverty line.
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 Schedule 2 (Form
1040), line 46, 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 who is in another tax family for
the year of coverage, the other tax family may be responsible to
repay all or part of the APTC (see the instructions for Line 9,
later).
Household income below 100% of the federal poverty line.
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.
Estimated household income at least 100% of the federal
poverty line. 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.
• You or an individual in your tax family enrolled in a qualified
health plan through a Marketplace.
• The Marketplace estimated at the time of enrollment that your
household income would be at least 100% but not more than
400% of the federal poverty line for your family size for 2018.
• APTC was paid for the coverage for one or more months
during 2018.
• You otherwise qualify as an applicable taxpayer (except for
the federal poverty line percentage).
Line 7
Enter on line 7 the decimal number from Table 2 that applies to
the amount you entered on line 5. This number is used to
calculate your contribution amount.
-8-
Instructions for Form 8962 (2018)
Table 2. Applicable Figure
If the amount on line 5 is less than 133, your applicable figure is 0.0201. If the amount on line 5 is between 300 through
400, your applicable figure is 0.0956.
TIP
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 133
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
0.0201
0.0302
0.0308
0.0314
0.0320
0.0326
0.0332
0.0338
0.0344
0.0350
0.0355
0.0361
0.0367
0.0373
0.0379
0.0385
0.0391
0.0397
0.0403
0.0408
0.0412
0.0417
0.0421
0.0426
0.0431
0.0435
0.0440
0.0445
0.0449
0.0454
0.0458
0.0463
0.0468
0.0472
0.0477
0.0482
0.0486
0.0491
0.0495
0.0500
0.0505
0.0509
0.0514
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
0.0519
0.0523
0.0528
0.0532
0.0537
0.0542
0.0546
0.0551
0.0555
0.0560
0.0565
0.0569
0.0574
0.0579
0.0583
0.0588
0.0592
0.0597
0.0602
0.0606
0.0611
0.0616
0.0620
0.0625
0.0629
0.0634
0.0638
0.0641
0.0645
0.0648
0.0652
0.0655
0.0659
0.0662
0.0666
0.0669
0.0673
0.0676
0.0680
0.0683
0.0687
0.0690
0.0694
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
0.0697
0.0701
0.0704
0.0708
0.0711
0.0715
0.0718
0.0722
0.0726
0.0729
0.0733
0.0736
0.0740
0.0743
0.0747
0.0750
0.0754
0.0757
0.0761
0.0764
0.0768
0.0771
0.0775
0.0778
0.0782
0.0785
0.0789
0.0792
0.0796
0.0799
0.0803
0.0806
0.0810
0.0813
0.0816
0.0819
0.0822
0.0825
0.0828
0.0830
0.0833
0.0836
0.0839
Line 8a
Multiply line 3 by line 7 and enter the result on line 8a, rounded
to the nearest whole dollar amount.
Line 8b
Divide line 8a by 12.0 and enter the result on line 8b, rounded to
the nearest whole dollar amount.
Instructions for Form 8962 (2018)
-9-
IF Form 8962,
line 5 is . . .
ENTER on
Form 8962,
line 7 . . .
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299
300 thru 400
0.0842
0.0845
0.0848
0.0851
0.0854
0.0857
0.0860
0.0863
0.0865
0.0868
0.0871
0.0874
0.0877
0.0880
0.0883
0.0886
0.0889
0.0892
0.0895
0.0898
0.0901
0.0903
0.0906
0.0909
0.0912
0.0915
0.0918
0.0921
0.0924
0.0927
0.0930
0.0933
0.0936
0.0938
0.0941
0.0944
0.0947
0.0950
0.0953
0.0956
Part II—Premium Tax Credit Claim
and Reconciliation of Advance
Payment of Premium Tax Credit
Multiple allocations in the same month. If a qualified health
plan covers individuals in your tax family and individuals in two
or more other tax families for 1 or more months, see the rules in
Pub. 974 under Allocation of Policy Amounts Among Three or
More Taxpayers.
Line 9
Example. 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).
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.
Allocating policy amounts. 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:
a. 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
b. The other tax family received a Form 1095-A for the policy
that includes a member of your tax family.
Multiple allocations in different months. 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.
Example. Henry enrolled himself, his spouse Cara, and their
two dependent children, Heidi and Matt, in a policy for 2018
purchased through a Marketplace. APTC was paid on behalf of
each. The couple divorced on June 30. Henry purchased
different health insurance for himself through a Marketplace for
July through December. Cara also purchased different health
insurance through a 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 2018, 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.
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 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:
• You got divorced during the year,
• You are married but filing a separate return from your spouse,
• You or an individual in your tax family was enrolled in a
qualified health plan by someone who is not part of your tax
family (for example, your ex-spouse enrolled a child whom you
are claiming as a dependent), or
• You or an individual in your tax family enrolled someone not
part of your tax family in a qualified health plan (for example, you
enrolled a child whom your ex-spouse is claiming as a
dependent).
Alternative calculation for year of marriage. If you got
married during 2018 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 to determine whether you qualify for
the alternative calculation.
If you need to allocate policy amounts and also are using the
alternative calculation for 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 year of marriage, check the “No” box
and go to line 10.
Example. 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 Sophia 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.
-10-
Instructions for Form 8962 (2018)
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 for 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 2018; 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 2018 in Part IV—Allocation of Policy Amounts.
Otherwise, continue to Step 2.
STEP 2
IF
• You were married at the end of 2018 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.
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, 2018?
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, 2018?
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 2018?
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 2018?
Yes. You are eligible to elect the alternative calculation for year of marriage if excess APTC was paid during 2018.
• If you entered 400 or less on Form 8962, line 5, continue to Worksheet 3 to determine whether excess APTC was paid during 2018.
• 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.
Instructions for Form 8962 (2018)
-11-
Worksheet 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 2018.
!
CAUTION
If Part IV—Allocation of Policy Amounts applies to you, do not complete this worksheet until you have completed Part IV.
Monthly
Calculation
1
January
2
February
3
March
4
April
5
May
6
June
7
July
8
August
9
September
(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)
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)?
(e) Smaller of
column (a) or
column (d)
(f) Form(s) 1095-A,
lines 21–32, column
C***
Yes. Excess APTC was paid in 2018. 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 2018. 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.
Line 10
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 2018, 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 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 2018 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.
Read the following instructions to determine whether you should
check the “Yes” box or “No” box and then proceed as directed.
If you were enrolled in a qualified health plan for fewer
TIP than 12 months during 2018, check the “No” box and
continue to lines 12–23.
Full-year coverage with no changes on Form 1095-A, Part
III, columns A or B. 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 2018.
Otherwise, check the “No” box and continue to lines 12–23.
• You were enrolled in the qualified health plan for all 12 months
during 2018.
• Your enrollment premium was the same for every month of
2018. Your enrollment premium is reported in Part III, column A,
lines 21 through 32, of Form 1095-A.
• Your SLCSP premium is the same for every month of 2018.
Your SLCSP premium is reported in Part III, column B, lines 21
through 32, of Form 1095-A. But see Missing or incorrect SLCSP
premium on Form 1095-A next.
Missing or incorrect SLCSP premium on Form 1095-A.
Generally, there are two situations where your SLCSP premium
-12-
Instructions for Form 8962 (2018)
apply to you, skip columns (a) through (e), and complete only
Column (f), later.
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 2018 (for example, a newborn).
• An individual in your tax family was enrolled in your qualified
health plan for some but not all of 2018.
• An individual in your coverage family became eligible for or
lost eligibility for employer coverage or other MEC during 2018.
• You are including an individual in your tax family for the year
of coverage, 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
include an individual in your tax family for the year of coverage,
but you are not doing so.
• An individual enrolled in the coverage died during 2018.
• You moved during 2018.
Column (a). 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.
If you or a member of your tax family was enrolled in a
TIP 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.
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 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.
Example 1. 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 MEC (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.
Example 2. 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.
Example 3. The facts are the same as in 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
MEC, their coverage family changed starting in August. As a
result, the applicable SLCSP premium reported on Form 1095-A
for August through 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).
Column (b). 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.
• If individuals in your coverage family enrolled in more than
one policy in the same state, you will receive a Form 1095-A for
each policy. The Marketplace should have entered the same
SLCSP premium, which applies to all members of your coverage
family, on each Form 1095-A. Enter the amount from column B
of only one Form 1095-A—do not add the amounts from each
form. However, if you got married in December of 2018 and you
and your spouse, or individuals in your and your spouse's tax
family, were enrolled in separate qualified health plans, add the
amounts from Form 1095-A, column B, for each plan (or plans)
and enter the total. If you got married in a month other than
December, your applicable SLCSP premium may not be the
same for every month. If it is not the same for every month, you
cannot use line 11.
• For individuals enrolled in qualified health plans in different
states, add together the amounts from column B of the Forms
1095-A from each state and enter the total on Form 8962,
line 11, column (b).
Need to determine applicable SLCSP premium. If during
2018, 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).
Column (c). Enter the amount from line 8a of Form 8962.
Column (d). Subtract the amount in column (c) from the
amount in column (b). If the result is zero or less, enter -0-.
Column (e). Enter the lesser of the amount in column (a) or the
amount in column (d).
Note. Do not follow this instruction if you were provided a
qualified small employer health reimbursement arrangement
(QSEHRA). See Qualified Small Employer Health
Reimbursement Arrangement in Pub. 974 for instructions on
how to figure the amounts to enter in column (e). If the QSEHRA
was unaffordable for a month and you had to reduce the monthly
PTC (but not below -0-) by the monthly permitted benefit
amount, write “QSEHRA” in the top margin on page 1 of Form
8962 to explain your entry and avoid delay in the processing of
your return.
Line 11—Annual Totals
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.
Column (f). 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).
Not an applicable taxpayer. If you are not an applicable
taxpayer because your household income is over 400% of the
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
Instructions for Form 8962 (2018)
-13-
the applicable SLCSP premium shown on the Form(s) 1095-A
that you did not allocate.
• 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 your enrollment premiums were not paid.
Enter -0- on the appropriate line on Form 8962, column (b).
Need to determine correct applicable SLCSP premium. If
during 2018, 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).
Marriage in 2018. If you got married in 2018 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.
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 Schedule 2 (Form 1040), line 46, or Form
1040NR, line 44.
Lines 12 Through 23—Monthly Calculation
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 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.
Column (c). 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).
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).
Column (a). 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.
Column (d). Subtract the amount in column (c) from the
amount in column (b). If the result is zero or less, enter -0-.
Column (e). Enter for each month the lesser of the amount in
column (a) or the amount in column (d) for that month.
Note. Do not follow this instruction if you were provided a
qualified small employer health reimbursement arrangement
(QSEHRA). See Qualified Small Employer Health
Reimbursement Arrangement in Pub. 974 for instructions on
how to figure the amounts to enter in column (e). If the QSEHRA
was unaffordable for a month and you had to reduce the monthly
PTC (but not below -0-) by the monthly permitted benefit
amount, write “QSEHRA” in the top margin on page 1 of Form
8962 to explain your entry and avoid delay in the processing of
your return.
Column (f). 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.
Not an applicable taxpayer. 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 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
Column (b). 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.
• If individuals in your coverage family enrolled in separate
policies in the same state, you will receive a Form 1095-A for
each policy. The Marketplace should have entered the same
SLCSP premium, which applies to all members of your coverage
family for coverage that month, on each Form 1095-A. Enter the
amount from column B of only one Form 1095-A—do not add
the amounts from each form. Enter this amount on Form 8962,
lines 12 through 23, column (b). See Marriage in 2018, later, if
you got married during 2018.
• If individuals in your coverage family enrolled in qualified
health plans in different states, add together the amounts from
column B of Forms 1095-A from each state and enter the total on
Form 8962, lines 12 through 23, column (b).
• If you completed Part IV—Allocation of Policy Amounts for
any Form 1095-A, add the amounts of applicable SLCSP
premium allocated to you, if any, using the allocation percentage
you entered on Form 8962, lines 30 through 33, column (f), to
-14-
Instructions for Form 8962 (2018)
If line 25 is greater than line 24, leave line 26 blank and go to
Part III.
applies to you) and 29. Enter the amount from line 29 on your
Schedule 2 (Form 1040), line 46, or Form 1040NR, line 44.
Example. Melissa and Ryan have been married since 2016
and have no dependents. They were enrolled under the same
qualified health plan from January through April 2018. 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 2018 and each filed a separate return for 2018.
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 2018. 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.
Individual you enrolled who is not included in a tax
family. If you indicated to the Marketplace at enrollment that
you would claim an individual in your tax family for the year of
coverage but the individual is not included in any tax family for
the year of coverage, you must report any APTC paid for that
individual's coverage. Follow the rules in Column (f), earlier, to
report this APTC.
Part III—Repayment of Excess
Advance Payment of the Premium
Tax Credit
Complete this part to figure the amount of excess APTC you
must repay.
Line 27
If line 25 is greater than line 24, subtract line 24 from line 25 and
enter the result.
Line 28
The excess APTC you must repay may be limited to the amounts
in Table 5. Enter the appropriate amount from Table 5 on line 28.
If you were married at the end of 2018 but are filing separately
from your spouse, the repayment limitations shown in Table 5
apply to you and your spouse separately based on the
household income reported on each return.
Excess APTC not limited to amounts in Table 5. In the
following situations, excess APTC is not limited to the amounts
in Table 5. A different repayment limitation may apply or there
may be no repayment limitation.
Leave line 28 blank and enter the amount from line 27 on
line 29 if any of the following situations apply to you.
• Your entry on Form 8962, line 5, is 400 or 401.
• You are electing to take the Health Coverage Tax Credit
(HCTC) on Form 8885 for at least 1 month of the year for
individual(s) who also were enrolled in a qualified health plan
offered through the Marketplace for at least 1 other month of the
year and you did not receive the benefit of advance monthly
payments of the HCTC for those individual(s) during the year.
• You are electing to take the HCTC on Form 8885 for at least 1
month of the year for individual(s) who also were enrolled in a
qualified health plan offered through the Marketplace for at least
1 other month of the year, you also received the benefit of
advance monthly payments of the HCTC (as shown on Form
1099-H) for those individual(s) during the year, and your entry on
Form 8962, line 24, is zero or blank.
• You are not electing to take the HCTC on Form 8885 for any
month of the year, you received the benefit of advance monthly
payments of the HCTC for at least 1 month of the year for
individual(s) who also were enrolled in a qualified health plan
offered through the Marketplace for at least 1 other month of the
year, and your entry on Form 8962, line 24, is zero or blank.
If you received the benefit of advance monthly payments of
the HCTC for 1 or more month(s) of the year for individual(s)
who also were enrolled in a qualified health plan offered through
the Marketplace for at least 1 other month of the year and your
entry on Form 8962, line 24, is greater than zero, follow special
instructions for line 28 under Participants in a Health Insurance
Marketplace in the Form 8885 instructions. Complete Form 8885
before completing line 28.
If you are self-employed and are claiming the self-employed
health insurance deduction, see Self-Employed Health
Insurance Deduction and PTC in Pub. 974 for the amount to
enter on line 28.
Line 24
Enter the amount from line 11(e) or add lines 12(e) through 23(e)
and enter the total.
Line 25
Enter the amount from line 11(f) or add lines 12(f) through 23(f)
and enter the total.
Line 26
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
Schedule 5 (Form 1040), line 70, 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 APTC was paid for the coverage in a qualified health plan of
an individual who was not lawfully present, the repayment
limitation does not apply to APTC paid for individuals who are
not lawfully present. See Individuals Not Lawfully Present in the
United States Enrolled in a Qualified Health Plan in Pub. 974 for
more information. Pub. 974 provides a calculation necessary to
figure the repayment limitation if an individual not lawfully
If you elected the alternative calculation for year of marriage,
and line 24 is greater than line 25, enter -0- on line 26 and skip
lines 27 through 29.
Instructions for Form 8962 (2018)
-15-
Keith claims Ben and Grace as dependents and Stephanie
claims Max as a dependent for 2018. Keith and Stephanie agree
to allocate the policy amounts 33% to Stephanie and 67% to
Keith. Therefore, 33% of the enrollment premium, the applicable
SLCSP premiums, and APTC are allocated to Stephanie and
67% of these amounts are allocated to Keith. The allocation is
only for the months Keith and Stephanie were married.
On her Form 8962, Part IV, line 30, Stephanie enters Keith’s
social security number in column (b) and enters “0.33” in
columns (e), (f), and (g). On his Form 8962, Part IV, line 30,
Keith enters Stephanie’s social security number in column (b)
and enters “0.67” in columns (e), (f), and (g). Stephanie and
Keith both enter “01” in column (c) and “07” in column (d).
Example 2. The facts are the same as in Example 1 except
that Keith and Stephanie cannot agree on an allocation
percentage. Therefore, 50% of the enrollment premiums, the
applicable SLCSP premium, and APTC are allocated to each
taxpayer. On their Forms 8962, Part IV, line 30, Keith and
Stephanie each enter “0.50” in columns (e), (f), and (g).
present is enrolled with one or more family members who are
lawfully present for 1 or more months of the year.
Table 5. Repayment Limitation
IF the amount on Form 8962, line 5
is . . .
Less than 200 . . . . . . . . .
At least 200 but less than 300
At least 300 but less than 400
400 or 401
. . .
. . .
. . .
THEN enter on line 28 . . .
for a filing status
of
Single—
$300
$775
$1,300
. . . . . . . . . . . . . .
for any other filing
status—
$600
$1,550
$2,600
leave line 28 blank
Line 29
Enter the smaller of line 27 or line 28. If line 28 is blank, enter the
amount from line 27 on line 29. Also enter the amount from Form
8962, line 29, on Schedule 2 (Form 1040), line 46, or Form
1040NR, line 44.
Allocation Situation 2. Taxpayers married at year end but
filing separate returns. You and your spouse must equally
allocate (50% to each spouse) certain policy amounts if all of the
following conditions are met.
• You were married at the end of 2018.
• You are filing a separate return from your spouse.
• You or an individual in your tax family was enrolled in the
same policy as your spouse or an individual in your spouse's tax
family at any time during 2018.
Married individuals who file separate returns are generally not
eligible to take the PTC. However, you may be able to take the
PTC if you meet either of the following conditions.
• You file a return as single or head of household (see
Exception 1—Certain married persons living apart under Married
taxpayers, earlier).
• You file a return as married filing separately due to domestic
abuse or spousal abandonment (see Exception 2—Victim of
domestic abuse or spousal abandonment under Married
taxpayers, earlier).
If Exception 1 or Exception 2 applies, follow the rules in the
next paragraph. If neither exception applies, see Married filing
separately (not in Exception 2—Victim of domestic abuse or
spousal abandonment), later.
Exception 1—Certain married persons living apart or
Exception 2—Victim of domestic abuse or spousal
abandonment. Enter “0.50” in columns (e) and (g) of the
appropriate line in Part IV to allocate the enrollment premium
and APTC. Leave column (f) blank because you do not allocate
the applicable SLCSP premium. Instead, enter the SLCSP
premium that applies to your coverage family on lines 12 through
23. See Example 1 and Example 2, later.
Part IV—Allocation of Policy Amounts
See the instructions for Line 1 and Line 9 to determine whether
you need to complete Part IV. If you complete Part IV, check the
“No” box on line 10.
Specific Allocation Situations
Allocation Situation 1. Taxpayers divorced or legally separated in 2018. You and your former spouse must allocate
policy amounts on your separate returns to figure your PTC and
reconcile it with your APTC if both of the following apply.
• You and your former spouse were married to each other at
some point during 2018 but were no longer married to each
other at the end of 2018.
• For one or more months of marriage, you and your former
spouse were enrolled in the same qualified health plan, or you or
an individual in your tax family (as shown on your tax return) was
enrolled in the same policy as your former spouse or as an
individual in your former spouse's tax family.
You will allocate between you and your former spouse the
total enrollment premiums, the applicable SLCSP premium, and
APTC for coverage under the plan during the months you were
married. You will find these amounts on your Form(s) 1095-A,
Part III, columns A, B, and C, respectively. You and your former
spouse may agree to allocate any percentage (from 0% to
100%) of these amounts to one of you (with the remainder
allocated to the other), but you must allocate all three amounts
using the same percentage. If you do not agree on a percentage,
you and your former spouse must allocate 50% of each of these
amounts to you and 50% of each to your former spouse.
Policy amounts allocated 100%. If 100% of policy amounts
are allocated to you, check “Yes” on line 9 and complete Part IV
by entering 100 in the appropriate box(es) for your allocation
percentage. If 0% of the policy amounts are allocated to you,
complete Part IV by entering -0- in the appropriate box(es) for
your allocation percentage.
Example 1. Keith and Stephanie are married at the beginning
of 2018 and have three children, Ben, Grace, and Max. In
January, Keith enrolls Ben, Grace, and Max in a qualified health
plan beginning in January. Keith and Stephanie divorce in July.
The children become eligible for and enroll in
government-sponsored health coverage and disenroll from the
qualified health plan, effective August 1. According to Table 3,
Keith and Stephanie follow the rules under Allocation Situation 1.
Taxpayers divorced or legally separated in 2018.
If you enrolled in coverage in the Marketplace with your
spouse, or with another individual who is not in your tax
CAUTION family, your coverage family and applicable SLCSP
premium may be different from the coverage family and
applicable SLCSP premium the Marketplace used to determine
the amount of your APTC. In that case you must use a different
applicable SLCSP premium to calculate your credit than the
amount reported on Form 1095-A, Part III, column B. See Pub.
974 for information on determining the correct applicable SLCSP
premium or, if you enrolled through the federally facilitated
Marketplace, go to HealthCare.gov/Tax-Tool/.
!
Married filing separately (not in Exception 2—Victim of
domestic abuse or spousal abandonment). Enter “0.50” in
column (g) of the appropriate line in Part IV to allocate the APTC.
Leave columns (e) and (f) blank. You must repay the APTC
allocated to you subject to the limit on line 28 because you are
not an applicable taxpayer. See Example 3 and Example 4, later.
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Instructions for Form 8962 (2018)
into account $5,000 ($10,000 x 0.50) of the enrollment
premiums in figuring her PTC. Nancy must reconcile $3,250
($6,500 x 0.50) of the APTC for her coverage. On her Form
8962, Part IV, line 30, Nancy enters Kevin’s social security
number in column (b) and enters “0.50” in columns (e) and (g).
Column (f) is left blank. Instead of allocating the applicable
SLCSP premium, Nancy will enter the applicable SLCSP
premium that applies to Nancy. Nancy enters this amount on the
applicable lines in column (b), lines 12 through 23.
Example 3. For 2018, Michael and Colleen are married with
no dependents and are enrolled in a qualified health plan. APTC
of $8,700 is paid for them during 2018. Michael and Colleen
each file their returns for 2018 as married filing separately and
Exception 2—Victim of domestic abuse or spousal
abandonment does not apply to either of them. According to
Table 3, Michael and Colleen follow the rules under Allocation
Situation 2. Taxpayers married at year end but filing separate
returns. Michael and Colleen are not applicable taxpayers and
cannot take the PTC. They must allocate the $8,700 APTC
one-half (50%) to Michael and one-half (50%) to Colleen. On her
Form 8962, Part IV, line 30, Colleen enters Michael’s social
security number in column (b) and enters “0.50” in column (g).
On his Form 8962, Part IV, line 30, Michael enters Colleen’s
social security number in column (b) and enters “0.50” in column
(g).
Example 4. The facts are the same as Example 3 except that
only Colleen is covered under the policy. Because Michael and
Colleen are not applicable taxpayers and cannot take the PTC,
Colleen does not complete Part IV of her Form 8962. She
reports all of the APTC on line 11 or lines 12 through 23,
whichever applies. Michael does not file Form 8962 because he
was not enrolled in a qualified health plan.
Example 1. John and Carol are married at the end of 2018
and have one child, Mark. John and Carol enrolled in a qualified
health plan for 2018. The plan covered John, Carol, and Mark,
with an annual premium of $14,000 and APTC of $8,500, which
applied to the coverage for all of the individuals. John moved out
of the residence on May 15. Carol and Mark continued to reside
at the residence. John and Carol file separate returns for 2018.
Carol qualifies to file her return as head of household. John files
his return as married filing separately. Carol claims Mark as her
dependent. Because Carol and John are not filing a joint return,
they each have their own tax families, which are different from
the tax family they indicated to the Marketplace they expected to
have when they enrolled. Carol’s family size is two because
John is not in her tax family. Carol’s federal poverty line
percentage is determined using only her and Mark's modified
AGI. John’s modified AGI is not included because he is not in
Carol’s tax family. According to Table 3, John and Carol follow
the rules under Allocation Situation 2. Taxpayers married at year
end but filing separate returns.
Because John is not in Carol’s tax family, he is not in her
coverage family, which consists of Carol and her dependent,
Mark, for purposes of determining her applicable SLCSP
premium. If neither John nor Carol notifies the Marketplace
about the change in family circumstances, the Form 1095-A that
Carol or John receives will report in column B the applicable
SLCSP premium that covers Carol, Mark, and John, which will
be incorrect. Carol looks up the SLCSP premium that applies to
her and Mark.
Carol takes into account $7,000 ($14,000 x 0.50) of the
premiums of the plan in which she and Mark were enrolled in
figuring her PTC. Carol must then reconcile $4,250 ($8,500 x
0.50) of the APTC for her coverage. Amounts from this policy are
allocated for all months Carol and John were enrolled. On her
Form 8962, Part IV, line 30, Carol enters John’s social security
number in column (b) and enters “0.50” in columns (e) and (g).
Column (f) is left blank. Instead of allocating the applicable
SLCSP premium, Carol will enter the applicable SLCSP
premium that applies to her and Mark.
Because John is filing his tax return as married filing
separately and no exception to the married filing jointly
requirement applies, he is not an applicable taxpayer and must
repay the $4,250 in APTC allocated to him, subject to the
repayment limitations on line 28. On his Form 8962, Part IV,
line 30, John enters Carol’s social security number in column (b)
and enters “0.50” in column (g). John leaves columns (e) and (f)
blank because he is not an applicable taxpayer and cannot take
the PTC.
Example 2. Kevin and Nancy are married at the end of 2018
and have no dependents. Kevin and Nancy are enrolled in a
qualified health plan for 2018 with an annual premium of $10,000
and APTC of $6,500. According to Table 3, Kevin and Nancy
follow the rules under Allocation Situation 2. Taxpayers married
at year end but filing separate returns. Nancy is a victim of
domestic abuse and is unable to file a joint return under the rules
outlined in Exception 2—Victim of domestic abuse or spousal
abandonment under Married taxpayers, earlier. Nancy files her
return using the filing status married filing separately and checks
the box on the front of Form 8962.
Nancy’s family size for 2018 is one (Nancy). Nancy is the only
person in her coverage family. If neither Kevin nor Nancy notifies
the Marketplace about the change in family circumstances, the
Form 1095-A that Kevin or Nancy receives will report in column
B the premium for the applicable SLCSP that covers Nancy and
Kevin, which will be incorrect. Nancy must determine the correct
premium for the applicable SLCSP covering only Nancy. Nancy
looks up her correct premium for the applicable SLCSP.
Nancy’s federal poverty line percentage is determined using
Nancy's modified AGI and her family size of one. Nancy takes
Instructions for Form 8962 (2018)
Allocation Situation 3. No APTC. If this allocation situation
applies, the enrollment premiums are allocated in proportion to
the SLCSP premium that applies to each taxpayer’s coverage
family. If no APTC was paid for the policy, the Marketplace may
not know which enrollees are in which tax family, and therefore
may furnish only one Form 1095-A showing the total premium.
When this happens, the taxpayer receiving the Form 1095-A
should provide a copy to the other taxpayers. You and the other
taxpayer must complete only column (e) on the appropriate line
in Part IV to allocate the enrollment premiums to each family.
See Missing or incorrect SLCSP premium on Form 1095-A
under Line 10, earlier, to determine your correct applicable
SLCSP premium.
Example. Gary and his 25-year-old nondependent son, Jim,
enroll in a qualified health plan. Jim has no dependents. The
policy covers Gary, Jim, and Gary’s two young daughters who
are Gary’s dependents. No APTC is paid for this policy. The
Form 1095-A furnished by the Marketplace to Gary shows an
enrollment premium of $15,000 for the year and the SLCSP
premium that applies to a coverage family that incorrectly
includes Gary, Gary's daughters, and Jim. (Some states may
report -0- or leave column B blank on the Form 1095-A when no
APTC is paid.) Gary and Jim determine that the SLCSP premium
that applies to Gary and his two dependents is $12,000 and the
SLCSP premium that applies to Jim is $6,000. Gary and Jim are
applicable taxpayers and each can take the PTC. According to
Table 3, Gary and Jim use the rules under Allocation Situation 3.
No APTC.
Gary computes his credit using his household income and
family size of three, and the applicable SLCSP premium for a
coverage family of three of $12,000. Jim computes his credit
using his household income and family size of one, and the
applicable SLCSP premium for a coverage family of one of
$6,000.
Gary and Jim must allocate the enrollment premiums of
$15,000 reported on the Form 1095-A, Part III, column A, in
-17-
qualified health plan for Jane's coverage. Therefore, 20% of the
enrollment premiums, APTC, and the applicable SLCSP
premium are allocated to Alice and 80% are allocated to Joe.
According to Table 3, Joe and Alice use the rules under
Allocation Situation 4. Other situations where a policy is shared
between two tax families.
In computing PTC, Joe takes into account $10,400 of
enrollment premiums ($13,000 x 0.80). Joe must reconcile
$4,958 of APTC ($6,198 x 0.80). Joe’s tax family for 2018
includes only Joe and Chris, and Joe’s household income of
$61,712 is 380% of the federal poverty line for a family size of
two. Joe’s applicable SLCSP premium for 2018 is $9,600
($12,000 x 0.80). Joe’s PTC for 2018 is $3,700 (the lesser of
$3,700, the excess of Joe’s applicable SLCSP premium of
$9,600 minus the contribution amount of $5,900 ($61,712 x
0.0956), or $10,400, Joe's enrollment premiums). Joe has
excess APTC of $1,258 (the excess of the APTC of $4,958 over
the PTC of $3,700).
When Joe completes Part IV of Form 8962, he enters Alice’s
social security number on line 30, column (b), and enters “0.80”
in columns (e), (f), and (g). Alice is responsible for reconciling
$1,240 ($6,198 x 0.20) of APTC for Jane’s coverage. If Alice is
eligible for the PTC, she will take into account $2,600 ($13,000 x
0.20) of the enrollment premiums for Jane and $2,400 ($12,000
x 0.20) of the applicable SLCSP premiums. Alice must compute
her contribution amount using the federal poverty line
percentage for the household income and family size reported
on her Form 8962.
Example 2. The facts are the same as in Example 1 except
that Joe and Alice do not agree on an allocation percentage.
Therefore, the allocation percentage equals the number of
individuals Joe enrolled in a qualified health plan who are
included in Alice’s tax family (1—Jane), divided by the number of
individuals enrolled in the plan (3—Joe, Chris, and Jane). Thus
33% of the policy amounts are allocated to Jane's coverage.
Alice is allocated 33% of the enrollment premiums, APTC, and
applicable SLCSP premiums for the policy and the remaining
67% of each is allocated to Joe.
proportion to each taxpayer's applicable SLCSP premium as
follows. Gary’s allocated enrollment premiums are $10,000
($15,000 x $12,000/$18,000) (67% of the total premiums of
$15,000) and Jim’s allocated enrollment premiums are $5,000
($15,000 x $6,000/$18,000) (33% of the total premiums of
$15,000).
Gary enters Jim’s social security number on line 30, column
(b), and enters “0.67” in column (e). Jim enters Gary’s social
security number on line 30, column (b), and enters “0.33” in
column (e). Gary and Jim leave line 30, columns (f) and (g),
blank.
Allocation Situation 4. Other situations where a policy is
shared between two tax families. Complete Part IV using the
rules in this section if you need to allocate policy amounts and
Allocation Situations 1 through 3 do not apply.
Allocation Situation 4 generally applies if another taxpayer
indicated to the Marketplace that his or her tax family would
include an individual you are including in your tax family, or you
indicated to the Marketplace that you would include in your tax
family an individual being included in the tax family of another
taxpayer, and APTC was paid on behalf of the individual. In such
cases, the Form 1095-A sent by the Marketplace for the policy
does not accurately reflect the members of your coverage family
and the other taxpayer's coverage family. Therefore, you and the
other tax family must allocate the enrollment premiums, the
APTC, and the applicable SLCSP premium so that each family is
able to compute their PTC and reconcile their PTC with the
APTC paid for their coverage.
Under the rules in this section, you and the other taxpayer
may agree on any allocation of the policy amounts between the
two of you. You may use the percentage you agreed on for every
month for which this allocation rule applies, or you may agree on
different percentages for different months. However, you must
use the same allocation percentage for all policy amounts
(enrollment premiums, applicable SLCSP premiums, and APTC)
in a month. If you cannot agree on an allocation percentage,
each taxpayer’s allocation percentage is equal to the number of
individuals enrolled by one taxpayer who are included in the tax
family of the other taxpayer for the tax year divided by the total
number of individuals enrolled in the same policy as the
individual(s). The allocation percentage you use and that you put
on line 30 of Form 8962 is the percentage of the policy amounts
for the coverage that you will use to compute your PTC and
reconcile APTC.
Policy amounts allocated 100%. If 100% of the policy
amounts are allocated to you, check “Yes” on line 9 and
complete Part IV by entering 100 in the appropriate box(es) for
your allocation percentage. If 0% of the policy amounts are
allocated to you, complete Part IV by entering -0- in the
appropriate box(es) for your allocation percentage.
Lines 30 Through 33, Columns (a) Through (g)
If you shared a policy with another taxpayer in one of the
situations described in Specific Allocation Situations, earlier,
complete line 30, columns (a) through (g), as applicable. If you
shared a policy with another taxpayer and you are not making an
allocation in all three columns, (e), (f), and (g), leave the column
blank that does not apply.
If you shared multiple policies during the year or must do
more than one allocation for a single policy, complete lines 31
through 33 for each separate allocation, as needed. For
instructions on making more than four separate allocations, see
Line 34, later.
Note. If APTC is paid for coverage of an individual who is not
included in a tax family, the taxpayer who certifies to the
Marketplace his or her intention to include the individual in his or
her tax family for the year of coverage is responsible for
reporting and reconciling the APTC for the individual’s coverage.
See Individual you enrolled who is not included in a tax family
under Lines 12 Through 23—Monthly Calculation, earlier.
Example 1. Joe and Alice have been divorced since January
2017 and have two children, Chris and Jane. Joe enrolls himself,
Chris, and Jane in a qualified health plan for 2018. The annual
enrollment premium for the plan is $13,000. The applicable
SLCSP premium is $12,000, APTC is $6,198, and Joe's
household income is $61,712.
Jane lives with Alice for more than half of 2018 and Alice
claims Jane as a dependent. Joe receives a Form 1095-A
showing policy amounts for the qualified health plan. Joe and
Alice agree to allocate 20% of the policy amounts for the
Not an applicable taxpayer. 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. Unless you are electing the alternative
calculation for year of marriage, do not enter any percentages in
columns (e) or (f) when completing Part IV.
Lines 30 through 33, column (a). Enter the
Marketplace-assigned policy number from Form 1095-A, line 2.
If the policy number of the Form 1095-A is more than 15
characters, enter only the last 15 characters.
Lines 30 through 33, column (b). Enter the social security
number of the taxpayer with whom you are allocating policy
amounts. This social security number may or may not be
-18-
Instructions for Form 8962 (2018)
repay. To be eligible to make this election, you must meet either
of the following conditions.
• You checked the “Yes” box on Form 8962, line 6, and you
answered “Yes” to all 5 questions in Table 4.
• You checked the “No” box on Form 8962, line 6, and the
“Yes” box on line 14 of Worksheet 3.
reported on your Form 1095-A, depending on your relationship
to the other taxpayer.
Lines 30 through 33, column (c). Enter the first month you
are allocating policy amounts. For example, if you were enrolled
in a policy with your former spouse from January through June,
enter “01” in column (c).
If you, your spouse, or any individual in your tax family had
coverage under a qualified health plan for at least 1 month
before your first full month of marriage, use the worksheets and
instructions necessary to complete the alternative calculation in
Pub. 974.
Lines 30 through 33, column (d). Enter the last month you
are allocating policy amounts. For example, if you were enrolled
in a policy with your former spouse from January through June,
enter “06” in column (d).
Lines 30 through 33, column (e). If your allocation situation
requires you to allocate the enrollment premiums on Form
1095-A, lines 21 through 32, column A, enter your allocation
percentage for that policy in column (e). Enter your allocation
percentage as a decimal rounded to two places (for example, for
40%, enter 0.40). Otherwise, leave column (e) blank.
!
CAUTION
Line 35. Complete line 35, columns (a) through (d) as indicated
in Pub. 974 under Alternative Calculation for Year of Marriage.
Lines 30 through 33, column (f). If your allocation situation
requires you to allocate the applicable SLCSP premium on Form
1095-A, lines 21 through 32, column B, enter your allocation
percentage for that policy in column (f). Enter your allocation
percentage as a decimal rounded to two places (for example, for
67%, enter 0.67). You will enter an allocation percentage in
column (f) in the following two circumstances.
• You allocated the policy amounts under Allocation Situation 1.
Taxpayers divorced or legally separated in 2018, earlier.
• You allocated the policy amounts under Allocation Situation 4.
Other situations where a policy is shared between two tax
families, earlier.
In all other situations, leave column (f) blank because you do
not allocate the applicable SLCSP premium reported in those
situations. Instead, you must determine the correct applicable
SLCSP premium for your coverage family and enter that amount
on Form 8962, lines 12 through 23, column (b). See Pub. 974 for
information on determining the correct premium for the
applicable SLCSP or, if you enrolled through the federally
facilitated Marketplace, go to HealthCare.gov/Tax-Tool/.
Line 36. Complete line 36, columns (a) through (d) as indicated
in Pub. 974 under Alternative Calculation for Year of Marriage.
How To Avoid Common Mistakes in
Completing Form 8962
Mistakes in completing Form 8962 can cause you to pay too
much tax, delay the processing of your return or refund, or cause
you to receive correspondence from the IRS. To avoid making
common mistakes on your Form 8962 and on your income tax
return, carefully review all of the following before attaching Form
8962 to your tax return.
Entering amounts from Form 1095-A. Form 8962 and the
IRS electronic filing program provides for entries of dollars only.
Your Form 1095-A may include amounts in dollars and cents.
You should round the amounts on Form 1095-A to the nearest
whole dollar and enter dollars only on Form 8962. If you file a
paper return and do not round amounts to whole dollars, be
sure to enter the decimal to separate dollars and cents.
Check your math. Check your math, especially when
completing line 11, or lines 12 through 23, and entering the totals
on lines 24 and 25. Review your entries on line 11 or lines 12
through 23 if your entries on lines 24 and 25 seem higher than
expected (for example, greater than $25,000). Examples of math
errors include the following.
• Dollar and cents amounts from Form 1095-A entered as
dollars on Form 8962.
• Transposition of numbers or errors in amounts (for example,
line 12, column (a), monthly enrollment premium of $1,200
entered as $12,000).
• Annual totals from Form 1095-A, line 33, entered as monthly
amounts on Form 8962, lines 12 through 23.
Lines 30 through 33, column (g). If your allocation situation
requires you to allocate the APTC on Form 1095-A, lines 21
through 32, column C, enter your allocation percentage for that
policy in column (g). Enter your allocation percentage as a
decimal rounded to two places (for example, for 80%, enter
0.80). Otherwise, leave column (g) blank.
Line 34
If you have completed your required allocations of policy
amounts shown on Forms 1095-A using lines 30 through 33,
check the “Yes” box on line 34. If you must make more than four
allocations of policy amounts shown on Forms 1095-A, check
the “No” box on line 34 and attach a statement to your return
providing the information shown on lines 30 through 33, columns
(a) through (g) for each additional allocation.
Line 2b. Complete line 2b only if your dependent(s) are
required to file an income tax return. You enter your and your
spouse's (if filing a joint return) modified AGI on line 2a. If you
are not required to complete line 2b, enter your modified AGI
from line 2a on line 3.
If you got married in 2018 and APTC was paid for an
individual in your tax family, see Table 4 under Line 9 in the
instructions for Part II, earlier, to determine if you should
complete Part V. If you do not complete Part V, check the “No”
box on Form 8962, line 10, skip line 11, and continue to Lines 12
Through 23—Monthly Calculation in the instructions for Part II,
earlier.
Line 5. Review your entries on Worksheet 2. Household
Income as a Percentage of the Federal Poverty Line for
accuracy. An incorrect entry on this line will impact the amount of
your PTC.
Line 11. Use the amounts shown on Form 1095-A, line 33
(columns A, B, and C), for completing line 11. Do not use
monthly amounts from Form 1095-A, lines 21–32 (columns A, B,
and C). If you are instructed to complete line 11, do not
complete lines 12 through 23.
Part V—Alternative Calculation for
Year of Marriage
Complete Part V to elect the alternative calculation for your
pre-marriage months. Electing the alternative calculation is
optional, but may reduce the amount of excess APTC you must
Instructions for Form 8962 (2018)
Do not go to Pub. 974 until you have completed Table 4
to determine whether you meet the requirements to elect
the alternative calculation.
Lines 12 through 23. Use the monthly amounts from Form
1095-A, lines 12–32 (columns A, B, and C), when completing
lines 12 through 23. Do not use total amounts from Form
-19-
1095-A, line 33. If you are instructed to complete lines 12
through 23, do not complete line 11.
Part V—Alternative calculation for year of marriage election. Confirm your entries for alternate start and stop months.
These months should be inclusive of all months you are using a
reduced monthly contribution. Either you or your spouse should
have a start month that is the same as the first month you claim
PTC on lines 12 through 23. For example, if your first monthly
entry in Part II is on line 14 for March, either you or your spouse
should enter “03” as the alternate start month in Part V.
Line 24. If your filing status is married filing separately and you
are not eligible to check the box above line 1 on Form 8962, your
entry on line 24 should be -0-. If you enter an amount greater
than -0-, the IRS will reduce your entry to -0-.
Line 26. If you have an amount on line 26 (other than -0-), be
sure to enter that amount on Schedule 5 (Form 1040), line 70, or
Form 1040NR, line 65.
Line 29. If you have an amount on line 29, be sure to enter that
amount on Schedule 2 (Form 1040), line 46, or Form 1040NR,
line 44.
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Instructions for Form 8962 (2018)
| File Type | application/pdf |
| File Title | 2018 Instructions for Form 8962 |
| Subject | Instructions for Form 8962, Premium Tax Credit (PTC) |
| Author | W:CAR:MP:FP |
| File Modified | 2018-12-06 |
| File Created | 2018-12-03 |