フォーム 8962 インフォメーション
フォーム8962、プレミアム税制(PTC)の指示
2018年11月12日
関連フォーム
- フォーム 8962 - プレミアム税金クレジット(PTC)
Department of the Treasury
Internal Revenue Service
2023
Instructions for Form 8962
Premium Tax Credit (PTC)
Section references are to the Internal Revenue Code unless
otherwise noted.
certain changes in circumstances (see the examples later), 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
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.
Future Developments
For the latest information about developments related to Form
8962 and its instructions, such as legislation enacted after they
What’s New
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Moving to a different address.
New employer-coverage affordability rule for family mem-
bers of employees. For tax years beginning after December
31, 2022, for purposes of determining eligibility for the PTC,
affordability of employer coverage for an employee’s spouse or
dependents allowed to enroll in the employer coverage is no
longer based on the cost of covering only the employee.
Affordability of the employer coverage for these family members
is now based on the employee’s cost for coverage of the
employee and these other family members.
Gaining or losing eligibility for other health care coverage.
Gaining, losing, or other changes to employment.
Birth or adoption.
Marriage or divorce.
For more information on how to report a change in
State Marketplace website.
Applicable federal poverty line percentages. For tax years
2023 through 2025, taxpayers with household income that
exceeds 400% of the federal poverty line for their family size may
be allowed a PTC.
Health insurance options. If you need health coverage, go to
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.
Reminders
Health Coverage Tax Credit (HCTC). The HCTC expired on
December 31, 2021. Beginning tax year 2022, Form 8885 and its
instructions have been discontinued by the IRS.
Additional information. For additional information about the
tax provisions of the Affordable Care Act (ACA), go to IRS.gov/
Affordable-Care-Act/Individuals-and-Families or call the IRS
Healthcare Hotline for ACA questions at 800-919-0452.
Health reimbursement arrangements (HRAs). Beginning in
2020, employers can offer individual coverage health
reimbursement arrangements (individual coverage HRAs) to
help employees and their families with their medical expenses. If
you are offered an individual coverage HRA, see Individual
coverage HRAs, later, for more information on whether you can
claim a PTC for you or a member of your family for Marketplace
coverage.
Purpose of Form
Use Form 8962 to figure the amount of your premium tax credit
You may take the PTC (and APTC may be paid) only for health
purchased through a Health Insurance Marketplace
Qualified small employer health reimbursement arrange-
ment (QSEHRA). Under a QSEHRA, an eligible employer can
reimburse eligible employees for medical expenses, 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 enter “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
(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
through a State Marketplace.
If you or a member of your family enrolled in health insurance
coverage for 2023 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,
1040-SR, or 1040-NR).
Lines 12 Through 23—Monthly Calculation, later. Also see
Qualified Small Employer Health Reimbursement Arrangement
in Pub. 974, Premium Tax Credit, for information on determining
QSEHRA affordability; and Notice 2017-67 for additional
guidance on QSEHRA coordination with the PTC. Notice
At enrollment, the Marketplace may have referred to
APTC as your “subsidy” or “tax credit” or “advance
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CAUTION
payment.” The term “APTC” is used throughout these
Report changes in circumstances when you re-enroll in
instructions to clearly distinguish APTC from the PTC.
Oct 5, 2023
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,
tax credit” in the search box.
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
(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,
1040-SR, or 1040-NR) if any of the following apply to you.
You are taking the PTC.
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APTC was paid for an individual you told the Marketplace
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Through 23—Monthly Calculation, later.
Changes in circumstances. The Marketplace determined your
eligibility for and the amount of your 2023 APTC using
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, 1040-SR, or
1040-NR. For help determining which of these forms to file, see
the Instructions for Form 1040 or the Instructions for Form
1040-NR.
projections of your income and the number of individuals you
certified to the Marketplace would be in your tax family (yourself,
your spouse, and your dependents) when you enrolled in a
qualified health plan. If this information changed during 2023 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
year, earlier, for changes that can affect the amount of your PTC.
If you are filing Form 8962, you cannot file Form
1040-SS or 1040-PR.
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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.
If you are claimed as a dependent on another person's
tax return, the person who claims you will file Form 8962
to take the PTC and, if necessary, repay excess APTC
TIP
for your coverage. You do not need to file Form 8962.
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 2023, the
Marketplace is required to provide or send Form 1095-A to the
individual(s) identified in the Marketplace enrollment application
by January 31, 2024. 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 will also 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.
Who Can Take the PTC
You can take the PTC for 2023 if you meet the conditions under
(1), (2), and (3) below.
1. For at least 1 month of the year, all of the following were
true.
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
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.
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
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Instructions for Form 8962 (2023)
2. No one can claim you as a dependent for the year.
because his or her income meets the income tax return filing
include the modified AGI of those individuals whom you claim as
dependents and who are filing a 2023 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
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.
applicable taxpayer, you must meet the requirements under (a)
and (b) below.
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
b. If you were married at the end of 2023, 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.
Coverage family. Your coverage family includes all individuals
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), that individual is not part of your coverage
family. Your PTC is available to help you pay only for the
Unlawfully present in the United States. 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.
Individual coverage HRAs. Starting in 2020, employers can
offer individual coverage HRAs to help employees and their
families with their medical expenses. Under an individual
coverage HRA, employers can reimburse eligible employees for
medical expenses, including premiums for Marketplace health
insurance.
coverage of the individuals included in your coverage family.
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:
If you were covered under an individual coverage HRA for
2023, you are not allowed a PTC for your 2023 Marketplace
health insurance. Also, if another member of your tax family was
covered under an individual coverage HRA for 2023, you are not
allowed a PTC for the family member's 2023 Marketplace health
insurance. If you or a family member could have been covered
by an individual coverage HRA for 2023, but you opted out of
receiving reimbursements under the individual coverage HRA,
you may be allowed a PTC for your, and your family member's,
Marketplace health insurance if the individual coverage HRA is
considered unaffordable. See Pub. 974 for guidance on
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The amount of the monthly applicable second lowest cost
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contribution amount (described later).
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 first day of that month. Generally, if coverage in a qualified
health plan began after the first 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 2023 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 in 2023, for
tax family enrolled. Form 1095-A, Part III, column A, reports the
enrollment premiums.
determining whether an individual coverage HRA is affordable.
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
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claimed as a dependent on someone else’s 2023 tax return.
Your spouse if filing jointly and your spouse can’t be claimed
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as a dependent on someone else’s 2023 tax return.
Your dependents whom you claim on your 2023 tax return. If
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you are filing Form 1040-NR, you should include your
dependents in your tax family only if you are a U.S. national; a
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, later, for more information on figuring your tax family size.
You are generally not allowed a monthly credit amount for the
month if any part of the enrollment premiums for which you are
responsible that month has not been paid by the due date of
your tax return (not including extensions). However, if you
became eligible for APTC because of a successful eligibility
appeal and you retroactively enrolled in the plan, the portion of
the enrollment premium for which you are responsible must be
paid on or before the 120th day following the date of the appeals
decision. Premiums another person pays on your behalf are
treated as paid by you.
Note. Listing your dependents by name and social security
number (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 the Instructions for Form 1040-NR.
Household income. For purposes of the PTC, household
income is the modified adjusted gross income (modified AGI) of
plus the modified AGI of each individual whom you claim as a
dependent and who is required to file an income tax return
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
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Instructions for Form 8962 (2023)
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
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 2023 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.
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
premiums you paid out of pocket during the year. You will
compute your monthly contribution amount in Part I of Form
8962.
your tax family allowed to enroll in the coverage is not more than
9.12% of your household income. If your employer coverage is
affordable for you but not affordable for your other family
members, you may be able to take the PTC for your other family
members if they enroll in a Marketplace qualified health plan.
However, employer-sponsored coverage is not considered
affordable if, when you or a family member enrolled in a qualified
health plan, you gave accurate information about the availability
of employer coverage to the Marketplace, and the Marketplace
determined that you were eligible for APTC for the individual’s
coverage in the qualified health plan. In addition, if you or your
family member enrolls in employer-sponsored coverage for a
month, you or your family member is considered eligible for
employer-sponsored coverage for that month, even if the
coverage does not satisfy the affordability and minimum value
standards. Finally, if your employer offered coverage for you but
not your family, you may be able to take the PTC for your family
members. For more information on affordability and minimum
value, see Pub. 974.
Your employer may have sent you a Form 1095-C,
Employer-Provided Health Insurance Offer and Coverage, with
information about the coverage offered to you, if any. See Form
1095-C, line 14, and the Instructions 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.
Example. Don was eligible to enroll in his employer’s
coverage for 2023 but instead applied for coverage in a qualified
health plan through the Marketplace for coverage in 2023. 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 2023. Don got
a new job with employer coverage that Don could have enrolled
in as of September 1, 2023, 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 2023, and remained
enrolled in the qualified health plan. Don is not considered
eligible for employer-sponsored coverage for the months
January through August of 2023 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
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 is
also referred to as a “policy.” Catastrophic health plans and
stand-alone dental plans purchased through the Marketplace,
and all plans purchased through the Small Business Health
Options Program (SHOP), are not qualified health plans for
purposes of the PTC. Therefore, they do not qualify a taxpayer to
take the PTC.
Minimum essential coverage (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
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(including Medicaid coverage, Medicare Part 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);
Marketplace determination does not apply, however, for the
months September through December of 2023 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 2023 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
Most types of employer-sponsored coverage; and
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Other health coverage the Department of Health and Human
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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 2023, 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 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 9.12% of your
household income. The coverage offered by your employer is
generally considered affordable for the other members of your
tax family allowed to enroll in the coverage if your share of the
annual cost for coverage for yourself and the other members of
Employer-Sponsored Plans in Pub. 974 for more information.
Medicaid and CHIP. You are generally 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 was ineligible for Medicaid or CHIP and was
eligible for APTC when the individual enrolls in a qualified health
plan, the individual is treated as not eligible for Medicaid or CHIP
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Instructions for Form 8962 (2023)
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 2023 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 was 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 the 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.
information about who is treated as lawfully present for this
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.
For more information about eligibility for Medicaid, CHIP, and
other forms of government-sponsored MEC, see Pub. 974.
Example. Married taxpayers Tom and Nicole applied for
insurance affordability programs at the Marketplace for
themselves and their two children whom they claim as
dependents, Kim and Chris. The Marketplace determined that
Kim and Chris were eligible for coverage under CHIP. Instead of
enrolling Kim and Chris in CHIP, the entire tax family enrolled in a
qualified health plan (with APTC paid only for Tom and Nicole’s
coverage). Because Kim and Chris were eligible for CHIP, which
is 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.
If you are considered married for federal income tax
purposes, you may be eligible to take the PTC without filing a
joint return if one of the two exceptions below applies to you. If
Exception 1 applies, you can file a return using head of
household or single filing status and take the PTC. If Exception 2
applies, you are treated as married but can take the PTC with the
filing status of married filing separately.
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 or
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Coverage in the individual market outside the
1040-SR because you meet the requirements for Married
persons who live apart under Head of Household in the
Instructions for Form 1040.
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.
Provision for future updates about types of coverage that are
recognized as MEC.
You file as single on your Form 1040-NR because you meet
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the requirements for the exception for married persons who live
apart under Married Filing Separately in the Instructions for Form
1040-NR.
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 2023 if all of the following apply to you.
You are living apart from your spouse at the time you file your
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2023 tax return.
Applicable taxpayer. You must be an applicable taxpayer to
take the PTC. Generally, you are an applicable taxpayer if your
household income for 2023 (described earlier) is at least 100%
of the federal poverty line for your family size (provided in Tables
2023. In addition, if you were married at the end of 2023, you
must file a joint return to be an applicable taxpayer unless you
later.
You are unable to file a joint return because you are a victim of
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(described below).
You check the box on your Form 8962 to certify that you are a
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victim of domestic abuse or spousal abandonment.
You do not meet the 3-year limit for Exception 2, described
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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. If you have concerns about your safety, please
consider contacting the confidential 24-hour National Domestic
Violence Hotline at 1-800-799-SAFE (7233), or 1-800-787-3224
(TTY), or 1-855-812-1001 (video phone, only for deaf callers).
For additional information and resources, see Pub. 3865, Tax
Information for Survivors of Domestic Abuse, available at
IRS.gov/Pub3865; and Part V of Form 8857, Request for
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.
For individuals with household income below 100% of the
federal poverty line, see Household income below 100% of the
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
a qualified health plan.
Individuals who are not lawfully present. Individuals who
are not lawfully present in the United States are not eligible for
cannot take the PTC for their own coverage and are not eligible
own coverage. However, these individuals may be applicable
taxpayers and take the PTC for the coverage of individuals in
and eligible for coverage in a qualified health plan. For more
-5-
Instructions for Form 8962 (2023)
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 2020, 2021, and 2022, you cannot use this exception
to claim the PTC on your 2023 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
must generally repay all of the APTC paid for a qualified health
also covered at least one individual in your spouse’s tax family,
you must generally repay half of the APTC paid for the policy.
APTC you have to repay may be limited. See the instructions for
Line 28, later.
your spouse as a dependent” box on your tax return, you or your
spouse is not included in the tax family size calculation for
purposes of Form 8962, line 1.
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
instructions for Part IV, see Policy amounts allocated 100% in
Line 2a
Specific Instructions
Enter your modified AGI on line 2a. Use the worksheet next to
figure your modified AGI using information from your tax return.
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.
Worksheet 1-1. Taxpayer's Modified AGI—Line 2a
1. Enter your AGI* from Form 1040, 1040-SR, or
1040-NR, line 11
2. Enter any tax-exempt interest from Form 1040,
1040-SR, or 1040-NR, line 2a
Social security number (SSN). The SSN on this form should
match the SSN on your tax return. If you are married and filing a
joint return, enter the first SSN that appears on your tax return.
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1.
2.
3.
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If you entered an ITIN on your tax return, enter this number on
3. Enter any amounts from Form 2555, lines 45 and
50
Form 8962.
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4. Form 1040 or 1040-SR filers: If line 6a is more than
Victims of domestic abuse or spousal abandonment.
Check the box on line A, 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
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
line 6b, subtract line 6b from line 6a and enter the
result
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4.
5.
5. Add lines 1 through 4. Enter here and on Form 8962,
line 2a
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* If you are filing Form 8814 and the amount on Form 8814, line 4, is more than $1,250,
you must enter certain amounts from that form on Worksheet 1-2. See Form 8814
documentation you may have with your tax return records. For
examples of what documentation to keep, see Pub. 974. If you
have concerns about your safety, please consider contacting the
confidential 24-hour National Domestic Violence Hotline at
1-800-799-SAFE (7233), or 1-800-787-3224 (TTY), or
1-855-812-1001 (video phone, only for deaf callers). For
additional information and resources, see Pub. 3865, available at
IRS.gov/Pub3865; and Part V of Form 8857, Request for
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.
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 7 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.
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 $1,250, 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.
Part I—Annual and Monthly
Contribution Amount
Line 1
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 are filing jointly and you checked the “Someone can claim
-6-
Instructions for Form 8962 (2023)
Worksheet 1-2. Dependents' Combined Modified
Table 1-2. Federal Poverty Line for Alaska
AGI—Line 2b
IF your Family Size* from
Form 8962, line 1, was . . .
THEN enter the amount below on
1. Enter the AGI* for your dependents from Form 1040,
Form 8962, line 4 . . .
1040-SR, or 1040-NR, line 11
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1.
2.
3.
1
2
3
4
5
6
7
8
$16,990
$22,890
$28,790
$34,690
$40,590
$46,490
$52,390
$58,290
2. Enter any tax-exempt interest for your dependents
from Form 1040, 1040-SR, or 1040-NR, line 2a
3. Enter any amounts for your dependents from Form
2555, lines 45 and 50
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4. For each dependent filing Form 1040 or 1040-SR:
If line 6a is more than line 6b, subtract line 6b from
line 6a and enter the result
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4.
5.
5. Add lines 1 through 4. Enter here and on Form 8962,
line 2b
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* If your family size was more than 8 people, add $5,900 for each additional person.
For example, if your family size is 11, you have 3 additional people. Multiply $5,900 by
3 and add the result of $17,700 to $58,290. Enter the result of $75,990 on Form 8962,
line 4.
* 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
Table 1-3. Federal Poverty Line for Hawaii
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.
IF your Family Size* from
THEN enter the amount below on
Form 8962, line 1, was . . .
Form 8962, line 4 . . .
1
2
3
4
5
6
7
8
$15,630
$21,060
$26,490
$31,920
$37,350
$42,780
$48,210
$53,640
Line 4
Check the box to indicate your state of residence in 2023. Enter
the federal poverty line for your state of residence for the family
size you entered on line 1 of Form 8962. (For 2023, the 2022
federal poverty lines are used for this purpose and are shown
below.) If you moved during 2023 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.
* If your family size was more than 8, add $5,430 for each additional person. For
example, if your family size is 11, you have 3 additional people. Multiply $5,430 by 3
and add the result of $16,290 to $53,640. Enter the result of $69,930 on Form 8962,
line 4.
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
$13,590
$18,310
$23,030
$27,750
$32,470
$37,190
$41,910
$46,630
* If your family size was more than 8 people, add $4,720 for each additional person.
For example, if your family size is 11, you have 3 additional people. Multiply $4,720 by
3 and add the result of $14,160 to $46,630. Enter the result of $60,790 on Form 8962,
line 4.
-7-
Instructions for Form 8962 (2023)
APTC was paid for the coverage of 1 or more months during
•
Line 5
2023.
Figure your household income as a percentage of the federal
poverty line using Worksheet 2.
•
the federal poverty line percentage).
Worksheet 2. Household Income as a Percentage
of the Federal Poverty Line
!
CAUTION
line if:
1. Enter the amount from line 3 of Form
No APTC was paid for your or your family's coverage; or
You, with intentional or reckless disregard for the facts,
•
•
8962
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1.
3.
2. Enter the amount from line 4 of Form
8962
3. Multiply the amount on line 2 by 4.0
provided incorrect information to a Marketplace for the year of
coverage. See Pub. 974 for more information.
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2.
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.
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
No one can claim you as a dependent for the year.
•
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.
•
the federal poverty line percentage).
8962
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4.
If you meet all of the requirements under either Estimated
Alien lawfully present in the United States, earlier, continue to
line 7.
* If line 4 is below 100, see Household income below 100% of the federal poverty line
below.
If your household income is less than 100% of the federal
poverty line, and you do not meet the requirements under
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, go to line 9. However, if no APTC was paid for any
individuals in your tax family, stop; do not complete Form 8962.
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
present in the United States, later.
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.
Line 7
No one can claim you as a dependent for the year.
•
You or an individual in your tax family enrolled in a qualified
•
the amount you entered on line 5. This number is used to
calculate your contribution amount.
health plan through a Marketplace.
The Marketplace estimated at the time of enrollment that your
•
household income would be at least 100% of the federal poverty
line for your family size for 2023.
-8-
Instructions for Form 8962 (2023)
Table 2. Applicable Figure
If the amount on line 5 is 150 or less, your applicable figure is 0.0000. If the amount on line 5 is 400 or more, your applicable
figure is 0.0850.
TIP
ENTER
IF Form ENTER
IF Form ENTER
IF Form ENTER
IF Form
ENTER on
IF Form 8962, line 5, on Form
8962,
line 5,
is . . .
on Form
8962,
8962,
line 5,
is . . .
on Form
8962,
8962,
line 5,
is . . .
on Form
8962,
8962,
Form 8962,
is . . .
8962,
line 7 . . .
line 5, is . . . line 7 . . .
line 7 . . .
line 7 . . .
line 7 . . .
less than 150
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
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
0.0000
0.0000
0.0004
0.0008
0.0012
0.0016
0.0020
0.0024
0.0028
0.0032
0.0036
0.0040
0.0044
0.0048
0.0052
0.0056
0.0060
0.0064
0.0068
0.0072
0.0076
0.0080
0.0084
0.0088
0.0092
0.0096
0.0100
0.0104
0.0108
0.0112
0.0116
0.0120
0.0124
0.0128
0.0132
0.0136
0.0140
0.0144
0.0148
0.0152
0.0156
0.0160
0.0164
0.0168
0.0172
0.0176
0.0180
0.0184
0.0188
0.0192
0.0196
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
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
0.0200
0.0204
0.0208
0.0212
0.0216
0.0220
0.0224
0.0228
0.0232
0.0236
0.0240
0.0244
0.0248
0.0252
0.0256
0.0260
0.0264
0.0268
0.0272
0.0276
0.0280
0.0284
0.0288
0.0292
0.0296
0.0300
0.0304
0.0308
0.0312
0.0316
0.0320
0.0324
0.0328
0.0332
0.0336
0.0340
0.0344
0.0348
0.0352
0.0356
0.0360
0.0364
0.0368
0.0372
0.0376
0.0380
0.0384
0.0388
0.0392
0.0396
0.0400
251
252
253
254
255
256
257
258
259
260
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
301
0.0404
0.0408
0.0412
0.0416
0.0420
0.0424
0.0428
0.0432
0.0436
0.0440
0.0444
0.0448
0.0452
0.0456
0.0460
0.0464
0.0468
0.0472
0.0476
0.0480
0.0484
0.0488
0.0492
0.0496
0.0500
0.0504
0.0508
0.0512
0.0516
0.0520
0.0524
0.0528
0.0532
0.0536
0.0540
0.0544
0.0548
0.0552
0.0556
0.0560
0.0564
0.0568
0.0572
0.0576
0.0580
0.0584
0.0588
0.0592
0.0596
0.0600
0.0603
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
339
340
341
342
343
344
345
346
347
348
349
350
351
352
0.0605
0.0608
0.0610
0.0613
0.0615
0.0618
0.0620
0.0623
0.0625
0.0628
0.0630
0.0633
0.0635
0.0638
0.0640
0.0643
0.0645
0.0648
0.0650
0.0653
0.0655
0.0658
0.0660
0.0663
0.0665
0.0668
0.0670
0.0673
0.0675
0.0678
0.0680
0.0683
0.0685
0.0688
0.0690
0.0693
0.0695
0.0698
0.0700
0.0703
0.0705
0.0708
0.0710
0.0713
0.0715
0.0718
0.0720
0.0723
0.0725
0.0728
0.0730
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
381
382
383
384
385
386
387
388
389
390
391
392
393
394
395
396
397
398
399
400 or more
0.0733
0.0735
0.0738
0.0740
0.0743
0.0745
0.0748
0.0750
0.0753
0.0755
0.0758
0.0760
0.0763
0.0765
0.0768
0.0770
0.0773
0.0775
0.0778
0.0780
0.0783
0.0785
0.0788
0.0790
0.0793
0.0795
0.0798
0.0800
0.0803
0.0805
0.0808
0.0810
0.0813
0.0815
0.0818
0.0820
0.0823
0.0825
0.0828
0.0830
0.0833
0.0835
0.0838
0.0840
0.0843
0.0845
0.0848
0.0850
-9-
Instructions for Form 8962 (2023)
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
Line 8a
Multiply line 3 by line 7 and enter the result on line 8a, rounded
to the nearest whole dollar amount.
Line 8b
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.
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).
Divide line 8a by 12.0 and enter the result on line 8b, rounded to
the nearest whole dollar amount.
Part II—Premium Tax Credit Claim
and Reconciliation of Advance
Payment of Premium Tax Credit
Line 9
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
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:
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
use for each month.
1. The policy covered at least one individual in your tax
family and at least one individual in another tax family; and
Example. Henry enrolled himself, his spouse Cara, and their
two dependent children, Heidi and Matt, in a policy for 2023
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
amounts from the policy for January through June on line 30
or legally separated in 2023, 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
between two tax families, later.
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.
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
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:
Alternative calculation for year of marriage. If you got
married during 2023 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.
qualify for the alternative calculation.
If you need to allocate policy amounts and are also using the
alternative calculation for year of marriage, follow the instructions
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).
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
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.
-10-
Instructions for Form 8962 (2023)
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 2023; and
•
For 1 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 2023 in Part IV—Allocation of Policy Amounts, later.
Otherwise, continue to Step 2.
STEP 2
IF:
You were married at the end of 2023 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, later.
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, later.
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, later.
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
2
3
4
Were you and your spouse each unmarried on January 1, 2023?
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.
Were you married on December 31, 2023?
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.
Are you filing a joint return with your spouse for 2023?
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.
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 2023?
Yes. You are eligible to elect the alternative calculation for year of marriage if excess APTC was paid during 2023. Continue to Worksheet 3 to determine
whether excess APTC was paid during 2023. Also 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.
-11-
Instructions for Form 8962 (2023)
Worksheet 3. Alternative Calculation for Marriage Eligibility
If you checked the "Yes" box on line 5 of Table 4, complete this worksheet to determine whether you received excess APTC in 2023.
!
CAUTION
If Part IV—Allocation of Policy Amounts applies to you, do not complete this worksheet until you have completed Part IV.
(a) Form(s) 1095-A, (b) Form(s) 1095-A,
lines 21–32, column lines 21–32, column
(c) Form 8962,
line 8b
(d) Subtract column
(c) from column (b)
(e) Smaller of
column (a) or
column (d)
(f) Form(s) 1095-A,
lines 21–32, column
C***
Monthly
Calculation
A*
B**
1
2
3
4
5
6
7
8
9
January
February
March
April
May
June
July
August
September
10 October
11 November
12 December
13 Totals: Enter the total of column (e), lines 1–12, and the total of column (f), lines 1–12 . . . . . . . . . . . . . . . .
14 Is line 13, column (e), less than line 13, column (f)?
Yes. Excess APTC was paid in 2023. 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 2023. 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 on 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 on 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.
these two situations applies to you, or if you have reason to
Line 10
believe the Marketplace reported the wrong applicable SLCSP
Read the following instructions to determine whether you should
premium, you must determine the correct applicable SLCSP
check the “Yes” box or “No” box and then proceed as directed.
premium for every month. If the correct applicable SLCSP
If you were enrolled in a qualified health plan for fewer
than 12 months during 2023, check the “No” box and
continue to lines 12 through 23.
premium is not the same for every month of 2023, check the
“No” box and continue to lines 12 through 23. The two situations
in which your SLCSP may not be accurately reflected on your
Form 1095-A are the following.
TIP
Full-year coverage with no changes on Form 1095-A, Part
III, column 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 2023. Otherwise,
check the “No” box and continue to lines 12 through 23.
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
applicable SLCSP premium is not the same for all 12 months,
check the “No” box and continue to lines 12 through 23.
2. Change in circumstances affecting SLCSP. If you had
a change in circumstances during 2023 that you did not report to
the Marketplace, the SLCSP premium reported in Part III, column
B, lines 21 through 32, of Form 1095-A may be wrong. Examples
of changes in circumstances that may affect your applicable
SLCSP premium include the following.
You were enrolled in the qualified health plan for all 12 months
•
during 2023.
Your enrollment premium was the same for every month of
•
2023. 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 2023.
•
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
may not be accurately reflected on your Form 1095-A. If either of
-12-
Instructions for Form 8962 (2023)
You enrolled an individual newly added to your tax family
•
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.
during 2023 (for example, a newborn).
An individual in your tax family was enrolled in your qualified
•
health plan for some but not all of 2023.
An individual in your coverage family became eligible for or
•
lost eligibility for employer coverage or other MEC during 2023.
You are including an individual in your tax family for the year of
•
If you or a member of your tax family was enrolled in a
coverage, but you did not indicate to the Marketplace at
enrollment that you would do so.
stand-alone dental plan that provided pediatric benefits,
the portion of the dental plan premiums for the pediatric
TIP
You indicated to the Marketplace at enrollment that you would
•
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 nonessential benefits.
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 2023.
You moved during 2023.
•
•
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
correct applicable SLCSP premium is not the same for all 12
months, check the “No” box and continue to lines 12 through 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.
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 2023 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
•
Example 2. Mike and Susan enroll together in a qualified
health plan through the Marketplace. They do not have a change
in circumstances 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
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
2023, 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
your correct applicable SLCSP premium to enter in column (b).
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.
but starting on August 1, Mike is eligible for MEC (other than
individual market coverage) 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
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-.
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 (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
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, enter
“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 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 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
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.
If you are using filing status married filing separately and
abandonment, earlier, does not apply to you, skip columns (a)
-13-
Instructions for Form 8962 (2023)
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 2.
entered on Form 8962, lines 30 through 33, column (f), to 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, because your enrollment premiums were not paid,
then you are not entitled to a monthly credit amount for that
month. If your enrollment premiums for a month were unpaid,
enter -0- on the appropriate line on Form 8962, column (b).
However, if your enrollment premiums for the month were paid by
the due date of your return, not including extensions, enter your
applicable SLCSP premium for the month on the appropriate line
on Form 8962, column (b), even if your Form 1095-A shows -0-
as the enrollment premium for the month.
Need to determine correct applicable SLCSP premium.
If, during 2023, 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
your correct applicable SLCSP premium to enter in column (b).
Marriage in 2023. If you got married in 2023 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
Marriage, use the instructions in Pub. 974 for the entries to make
for your pre-marriage months.
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 did not elect the alternative calculation for year of
marriage or you are using filing status married filing separately
abandonment, earlier, does not apply to you, skip columns (a)
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.
You are not allowed a monthly credit amount for any month
that the enrollment premiums for the month were not paid by the
due date of your return (not including extensions). If a -0-
appears on any of lines 21 through 32, column A, of Form
1095-A, you may not have paid your enrollment premiums for the
month by the due date of the premium. If so, and the premiums
for the month are not paid by the due date of your return (not
including extensions), enter -0- for the month on the appropriate
line on Form 8962, column (a). If the enrollment premiums for the
month are paid by the due date of your return (not including
extensions), enter the enrollment premiums for the month on the
appropriate line on Form 8962, column (a), even if your Form
1095-A shows -0- as the enrollment premium for the month.
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.
Marriage, see Pub. 974 for how to complete column (c).
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
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, enter
“QSEHRA” in the top margin on page 1 of Form 8962 to explain
your entry and avoid delay in the processing of your return.
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 (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.
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).
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 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
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,
you got married during 2023.
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).
•
Form 1095-A, add the amounts of applicable SLCSP premium
allocated to you, if any, using the allocation percentage you
-14-
Instructions for Form 8962 (2023)
amount, or you are filing married filing separately and a
repayment limitation applies). To complete the rest of the form,
enter -0- on line 24, and enter the total of lines 12 through 23,
column (f), on lines 25 and 27. Then complete lines 28 (if it
applies to you) and 29. Enter the amount from line 29 on your
Schedule 2 (Form 1040), line 2.
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.
If line 25 is greater than line 24, leave line 26 blank and go to
Part III.
Example. Melissa and Ryan have been married since 2021
and have no dependents. They were enrolled under the same
qualified health plan from January through April 2023. 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 2023 and each filed a separate return for 2023.
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
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
nonrecipient. 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
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
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
through 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 through 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
report this APTC.
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
If you were married at the end of 2023 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.
If your entry on Form 8962, line 5, is 400 or more, there is no
repayment limitation. You must repay the amount shown on
line 27. Leave line 28 blank and enter the amount from line 27 on
line 29.
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.
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
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,
THEN enter on line 28 . . .
is . . .
for a filing status for any other filing
of
status—
Line 24
Single—
Enter the amount from line 11(e) or add lines 12(e) through 23(e)
and enter the total.
Less than 200
At least 200 but less than 300
At least 300 but less than 400
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
$350
$900
$1,500
$700
$1,800
$3,000
Line 25
400 or more
.
.
.
.
.
.
.
.
.
.
.
.
leave line 28 blank
Enter the amount from line 11(f) or add lines 12(f) through 23(f)
and enter the total.
Line 26
Line 29
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 3 (Form 1040), line 9. Skip lines 27 through 29. If
line 24 is equal to line 25, enter -0- on line 26 and skip lines 27
through 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 2.
Part IV—Allocation of Policy Amounts
whether you need to complete Part IV. If you complete Part IV,
check the “No” box on line 10.
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Instructions for Form 8962 (2023)
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.
Specific Allocation Situations
Allocation Situation 1. Taxpayers divorced or legally sepa-
rated in 2023. 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 file a return as single or head of household (see
•
taxpayers, earlier).
You and your former spouse were married to each other at
•
You file a return as married filing separately due to domestic
•
some point during 2023 but were no longer married to each
other at the end of 2023.
abuse or spousal abandonment (see Exception 2—Victim of
taxpayers, earlier).
For 1 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.
If Exception 1 or Exception 2 applies, follow the rules in the
next paragraph. If neither exception applies, see Married filing
spousal abandonment), later.
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.
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
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
Example 1. Keith and Stephanie are married at the beginning
of 2023 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
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
Example 1. John and Carol are married at the end of 2023
and have one child, Mark. John and Carol enrolled in a qualified
health plan for 2023. 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 2023.
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
government-sponsored health coverage and disenroll from the
Keith and Stephanie follow the rules under Allocation Situation 1.
Keith claims Ben and Grace as dependents and Stephanie
claims Max as a dependent for 2023. 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
SSN 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 SSN
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).
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).
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.
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 2023.
•
•
•
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 2023.
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Instructions for Form 8962 (2023)
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 SSN 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 SSN 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 2023
and have no dependents. Kevin and Nancy are enrolled in a
qualified health plan for 2023 with an annual premium of $10,000
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
return using the filing status married filing separately and checks
the box on the front of Form 8962.
Nancy’s family size for 2023 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
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 SSN 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.
whichever applies. Michael does not file Form 8962 because he
was not enrolled in a qualified health plan.
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(s) must complete only column (e) on the appropriate
line in Part IV to allocate the enrollment premiums to each family.
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
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
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 SSN on line 30, column (b), and enters
“0.67” in column (e). Jim enters Gary’s SSN on line 30, column
(b), and enters “0.33” in column (e). Gary and Jim leave line 30,
columns (f) and (g), blank.
Example 3. For 2023, 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 2023. Michael and Colleen
each file their returns for 2023 as married filing separately and
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.
abandonment does not apply to either of them. According to
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 SSN in
column (b) and enters “0.50” in column (g). On his Form 8962,
Part IV, line 30, Michael enters Colleen’s SSN in column (b) and
enters “0.50” in column (g).
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,
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 that 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
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Instructions for Form 8962 (2023)
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.
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.
Lines 30 Through 33, Columns (a) Through (g)
If you shared a policy with another taxpayer in one of the
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
Lines 12 Through 23—Monthly Calculation, earlier.
Example 1. Joe and Alice have been divorced since January
2022 and have two children, Chris and Jane. Joe enrolls himself,
Chris, and Jane in a qualified health plan for 2023. The annual
enrollment premium for the plan is $13,000. The applicable
SLCSP premium is $12,000, APTC is $7,145, and Joe's
household income is $69,578.
Jane lives with Alice for more than half of 2023 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
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.
In computing PTC, Joe takes into account $10,400 of
enrollment premiums ($13,000 x 0.80). Joe must reconcile
$5,716 of APTC ($7,145 x 0.80). Joe’s tax family for 2023
includes only Joe and Chris, and Joe’s household income of
$69,578 is 380% of the federal poverty line for a family size of
two. Joe’s applicable SLCSP premium for 2023 is $9,600
($12,000 x 0.80). Joe’s PTC for 2023 is $4,359 (the lesser of
$4,359, the excess of Joe’s applicable SLCSP premium of
$9,600 minus the contribution amount of $5,566 ($69,578 x
0.0800), or $10,400, Joe's enrollment premiums). Joe has
excess APTC of $1,357 (the excess of the APTC of $5,716 over
the PTC of $4,359).
Not an applicable taxpayer. If you are not an applicable
taxpayer because 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 column (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 on the Form 1095-A is more than 15
characters, enter only the last 15 characters.
Lines 30 through 33, column (b). Enter the SSN of the
taxpayer with whom you are allocating policy amounts. This SSN
may or may not be 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).
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.
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.
When Joe completes Part IV of Form 8962, he enters Alice’s
SSN on line 30, column (b), and enters “0.80” in columns (e), (f),
and (g). Alice is responsible for reconciling $1,429 ($7,145 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.
•
•
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
that Joe and Alice do not agree on an allocation percentage.
Therefore, the allocation percentage equals the number of
-18-
Instructions for Form 8962 (2023)
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
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 provide 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 point to separate dollars and cents.
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.
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.
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.
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).
If you got married in 2023 and APTC was paid for an
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.
Annual totals from Form 1095-A, line 33, entered as monthly
•
amounts on Form 8962, lines 12 through 23.
Line 2b. Complete line 2b only if your dependent(s) is 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.
Part V—Alternative Calculation for
Year of Marriage
incorrect entry on this line will impact the amount of your PTC.
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
repay. To be eligible to make this election, you must meet either
of the following conditions.
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 through 32
(columns A, B, and C). If you are instructed to complete line 11,
do not complete lines 12 through 23.
•
Lines 12 through 23. Use the monthly amounts from Form
1095-A, lines 12 through 32 (columns A, B, and C), when
completing lines 12 through 23. Do not use total amounts from
Form 1095-A, line 33. If you are instructed to complete lines 12
through 23, do not complete line 11.
•
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.
Line 24. If your filing status is married filing separately and you
are not eligible to check the box for item A above Part I 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-.
to determine whether you meet the requirements to elect
!
CAUTION
the alternative calculation.
Line 26. If you have an amount on line 26 (other than -0-), be
Line 35. Complete line 35, columns (a) through (d), as indicated
in Pub. 974 under Alternative Calculation for Year of Marriage.
sure to enter that amount on Schedule 3 (Form 1040), line 9.
Line 29. If you have an amount on line 29, be sure to enter that
Line 36. Complete line 36, columns (a) through (d), as indicated
in Pub. 974 under Alternative Calculation for Year of Marriage.
amount on Schedule 2 (Form 1040), line 2.
Part V—Alternative calculation for year of marriage elec-
tion. 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
the 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.
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
-19-
Instructions for Form 8962 (2023)