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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

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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.  
individual in your tax family (described later) and you have had  
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  
the PTC you are estimated to be able to take on your tax return.  
Adjusting your APTC when you re-enroll in coverage and during  
the year can help you avoid owing tax when you file your tax  
return. Changes that you should report to the Marketplace  
include the following.  
Future Developments  
For the latest information about developments related to Form  
8962 and its instructions, such as legislation enacted after they  
were published, go to IRS.gov/Form8962.  
What’s New  
Changes in household income.  
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.  
Other changes affecting the composition of your tax family.  
For more information on how to report a change in  
circumstances to the Marketplace, see HealthCare.gov or your  
State Marketplace website.  
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/  
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  
insurance coverage in a qualified health plan (defined later)  
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  
includes a qualified health plan purchased on HealthCare.gov or  
through a State Marketplace.  
If you or a member of your family enrolled in health insurance  
coverage for 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).  
information, see Column (e) under Line 11—Annual Totals or  
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  
2017-67 is available at IRS.gov/irb/2017-47_IRB#NOT-2017-67.  
At enrollment, the Marketplace may have referred to  
APTC as your “subsidy” or “tax credit” or “advance  
!
CAUTION  
payment.The term “APTC” is used throughout these  
Report changes in circumstances when you re-enroll in  
instructions to clearly distinguish APTC from the PTC.  
coverage and during the year. If APTC is being paid for an  
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,  
see Pub. 974. You can also go to IRS.gov and enter “premium  
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  
individual in your tax family, you must file Form 8962 to reconcile  
(compare) this APTC with your PTC. If the APTC is more than  
your PTC, you have excess APTC and you must repay the  
excess, subject to certain limitations. If the APTC is less than the  
PTC, you can get a credit for the difference, which reduces your  
tax payment or increases your refund.  
Who Must File  
You must file Form 8962 with your income tax return (Form 1040,  
1040-SR, or 1040-NR) if any of the following apply to you.  
You are taking the PTC.  
APTC was paid for you or another individual in your tax family.  
APTC was paid for an individual you told the Marketplace  
would be in your tax family and neither you nor anyone else  
included that individual in a tax family. See Individual you  
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.  
!
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.  
a. An individual in your tax family was enrolled in one or  
more qualified health plans offered through the Marketplace on  
the first day of the month.  
b. That individual was not eligible for minimum essential  
coverage (MEC) for the month, other than coverage in the  
individual market. An individual is generally considered eligible  
for MEC for the month only if he or she was eligible for every day  
of the month (see Minimum essential coverage, later).  
c. The portion of the enrollment premiums (described later)  
for the month for which you are responsible was paid by the due  
date of your tax return (not including extensions). However, if  
you became eligible for APTC because of a successful eligibility  
appeal and you retroactively enrolled in the plan, then the portion  
of the enrollment premium for which you are responsible must be  
paid on or before the 120th day following the date of the appeals  
decision.  
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  
-2-  
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  
threshold (see Line 2b, later). Household income does not  
include the modified AGI of those individuals whom you claim as  
dependents and who are filing a 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  
and Worksheet 1-2 to determine your modified AGI.  
Taxpayer’s tax return including income of a dependent  
child. A taxpayer who includes the gross income of a  
dependent child on the taxpayer’s tax return must include on  
Worksheet 1-2 the child’s tax-exempt interest and the portion of  
the child’s social security benefits that is not taxable.  
3. You are an applicable taxpayer for 2023. To be an  
applicable taxpayer, you must meet the requirements under (a)  
and (b) below.  
a. Your household income for 2023 is at least 100% of the  
federal poverty line for your family size (see the instructions for  
Line 4, later). However, having household income below 100% of  
the federal poverty line will not disqualify you from taking the  
PTC if you meet certain requirements described under  
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  
in your tax family who are enrolled in a qualified health plan and  
are not eligible for MEC (other than coverage in the individual  
market). The individuals included in your coverage family may  
change from month to month. If an individual in your tax family is  
not enrolled in a qualified health plan, or is enrolled in a qualified  
health plan but is eligible for MEC (other than coverage in the  
individual market), 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  
The enrollment premiums (described next) for the month for  
one or more qualified health plans in which you or any individual  
in your tax family enrolled, or  
The amount of the monthly applicable second lowest cost  
silver plan (SLCSP) premium (described later) less your monthly  
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  
one or more qualified health plans in which any individual in your  
tax family enrolled. Form 1095-A, Part III, column A, reports the  
enrollment premiums.  
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  
claimed as a dependent on someone else’s 2023 tax return.  
Your spouse if filing jointly and your spouse can’t be claimed  
as a dependent on someone else’s 2023 tax return.  
Your dependents whom you claim on your 2023 tax return. If  
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  
you and your spouse (if filing a joint return) (see Line 2a, later)  
plus the modified AGI of each individual whom you claim as a  
dependent and who is required to file an income tax return  
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  
-3-  
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  
the same as your enrollment premium, unless you enroll in the  
applicable SLCSP. Form 1095-A, Part III, column B, generally  
reports the applicable SLCSP premium. If no APTC was paid for  
your coverage, Form 1095-A, Part III, column B, may be wrong or  
blank or may report your applicable SLCSP premium as -0-.  
Also, if you had a change in circumstances during 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  
the applicable SLCSP. It is not based on the amount of  
premiums you paid out of pocket during the year. You will  
compute your monthly contribution amount in Part I of Form  
8962.  
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  
(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  
Other health coverage the Department of Health and Human  
Services designates as MEC.  
Eligibility for MEC. In most cases, you are considered eligible  
for MEC if the coverage is available to you, whether or not you  
enroll in it. However, special rules apply to certain types of MEC,  
as explained below.  
Employer-sponsored coverage. Even if you and other  
members of your tax family had the opportunity to enroll in a plan  
that is MEC offered by your employer for 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  
-4-  
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  
purpose, go to HealthCare.gov. See Individuals Not Lawfully  
Present in the United States Enrolled in a Qualified Health Plan  
in Pub. 974 for more information on reconciling APTC when an  
unlawfully present person is enrolled individually or with lawfully  
present family members.  
Married taxpayers. If you are considered married for federal  
income tax purposes, you must file a joint return with your  
spouse to take the PTC unless one of the two exceptions below  
applies to you.  
You are not considered married for federal income tax  
purposes if you are divorced or legally separated according to  
your state law under a decree of divorce or separate  
maintenance. In that case, you cannot file a joint return but may  
be able to take the PTC on your separate return. See Pub. 501,  
Dependents, Standard Deduction, and Filing Information.  
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  
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.  
974. You can also check IRS.gov/Affordable-Care-Act/  
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  
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  
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  
1-1, 1-2, and 1-3) and no one can claim you as a dependent for  
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  
meet one of the exceptions described under Married taxpayers,  
later.  
You are unable to file a joint return because you are a victim of  
(described below).  
You check the box on your Form 8962 to certify that you are a  
victim of domestic abuse or spousal abandonment.  
You do not meet the 3-year limit for Exception 2, described  
below.  
Domestic abuse. Domestic abuse includes physical,  
psychological, sexual, or emotional abuse, including efforts to  
control, isolate, humiliate, and intimidate, or to undermine the  
victim's ability to reason independently. All the facts and  
circumstances are considered in determining whether an  
individual is abused, including the effects of alcohol or drug  
abuse by the victim’s spouse. Depending on the facts and  
circumstances, abuse of an individual’s child or other family  
member living in the household may constitute abuse of the  
individual. 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  
Innocent Spouse Relief, available at IRS.gov/Form8857.  
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  
federal poverty line under Line 5, later.  
Individuals who are incarcerated. Individuals who are  
incarcerated (other than pending disposition of charges, for  
example, awaiting trial) are not eligible for coverage in a qualified  
health plan through a Marketplace. However, these individuals  
may be applicable taxpayers and take the PTC for the coverage  
of individuals in their tax families who are eligible for coverage in  
a qualified health plan.  
Individuals who are not lawfully present. Individuals who  
are not lawfully present in the United States are not eligible for  
coverage in a qualified health plan through a Marketplace. They  
cannot take the PTC for their own coverage and are not eligible  
for the repayment limitations in Table 5 for APTC paid for their  
own coverage. However, these individuals may be applicable  
taxpayers and take the PTC for the coverage of individuals in  
their tax families, such as their children, who are lawfully present  
and eligible for coverage in a qualified health plan. For more  
-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  
spousal abandonment under Married taxpayers above), then you  
are not an applicable taxpayer and you cannot take the PTC. You  
must generally repay all of the APTC paid for a qualified health  
plan that covered only individuals in your tax family. If the policy  
also covered at least one individual in your spouse’s tax family,  
you must generally repay half of the APTC paid for the policy.  
See the instructions for Line 9, later. However, the amount of  
APTC you have to repay may be limited. See the instructions for  
Line 28, later.  
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  
the instructions for Line 9 and Part IV. (Specifically, in the  
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  
under Line 2b below.  
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  
Innocent Spouse Relief, available at IRS.gov/Form8857.  
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  
Enter on line 1 your tax family size.  
Determine the number of individuals in your tax family using  
your tax return. Your tax family generally includes you, your  
spouse if you are filing a joint return, and your dependents. If you  
checked the “Someone can claim you as a dependent” box, or if  
you 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  
on line 4 the amount from Table 1-1, 1-2, or 1-3 that represents  
the federal poverty line for your state of residence for the family  
size you entered on line 1 of Form 8962. (For 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.  
You otherwise qualify as an applicable taxpayer (except for  
the federal poverty line percentage).  
You do not meet the requirements under Estimated  
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.  
You otherwise qualify as an applicable taxpayer (except for  
the federal poverty line percentage).  
8962  
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4.  
If you meet all of the requirements under either Estimated  
line 7.  
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  
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  
Enter on line 7 the decimal number from Table 2 that applies to  
the amount you entered on line 5. This number is used to  
calculate your contribution amount.  
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  
returns using the instructions in Table 3.  
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  
Before you complete line 10, you must complete Part IV if you  
are Allocating policy amounts (see below) with another taxpayer  
and complete Part V if you want to use the Alternative calculation  
for year of marriage (see below). Both of these situations may  
apply to you, so be sure to read the rest of the instructions for  
Line 9.  
Allocating policy amounts. You need to allocate policy  
amounts (enrollment premiums, SLCSP premiums, and/or  
APTC) on a Form 1095-A between your tax family and another  
tax family if:  
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  
circumstances. Use Table 3 to determine which allocation rule to  
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  
return. According to Table 3, Henry and Cara will allocate the  
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  
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  
Table 3 to determine which allocation rule applies for that  
qualified health plan.  
A qualified health plan may have covered at least one  
individual in your tax family and one individual not in your tax  
family if:  
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.  
Follow the instructions in Table 4 to determine whether you  
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  
in Table 3 and complete Part IV before you follow the instructions  
for Table 4 and complete Part V.  
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…  
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…*  
Otherwise, continue to Step 3.  
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.  
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  
Marketplace, go to HealthCare.gov/Tax-Tool/. If your correct  
applicable SLCSP premium is not the same for all 12 months,  
check the “No” box and continue to lines 12 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  
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  
facilitated Marketplace, go to HealthCare.gov/Tax-Tool/. If your  
correct applicable SLCSP premium is not the same for all 12  
months, check the “No” box and continue to lines 12 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  
premium on Form 1095-A under Line 10, earlier, to determine  
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.  
Example 3. The facts are the same as in Example 2 above,  
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  
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)  
through (e), and complete only Column (f), later.  
-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  
premium on Form 1095-A under Line 10, earlier, to determine  
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)  
through (e), and complete only Column (f), later.  
If you or a family member isn't lawfully present in the United  
States and was enrolled in a qualified health plan, see  
Individuals Not Lawfully Present in the United States Enrolled in  
a Qualified Health Plan in Pub. 974 for instructions on what  
amounts to enter in columns (a) and (b).  
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). If you did not complete Part V—Alternative  
Calculation for Year of Marriage, enter on lines 12 through 23,  
column (c), your monthly contribution amount from line 8b. If  
columns (a) and (b) of any of lines 12 through 23 are blank, leave  
column (c) of the corresponding line blank.  
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  
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,  
lines 12 through 23, column (b). See Marriage in 2023, later, if  
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).  
If you completed Part IV—Allocation of Policy Amounts for any  
Form 1095-A, add the amounts of applicable SLCSP premium  
allocated to you, if any, using the allocation percentage you  
-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  
neither spouse is allowed a PTC for 2023. According to Table 3,  
they follow the rules under Allocation Situation 2. Taxpayers  
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  
individual's coverage. Follow the rules in Column (f), earlier, to  
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  
in Table 5. Enter the appropriate amount from Table 5 on line 28.  
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  
See the instructions for Line 1 and Line 9, earlier, to determine  
whether you need to complete Part IV. If you complete Part IV,  
check the “No” box on line 10.  
-15-  
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  
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  
Example 1 and Example 2, later.  
If you enrolled in coverage in the Marketplace with your  
spouse, or with another individual who is not in your tax  
!
CAUTION  
family, your coverage family and applicable SLCSP  
premium may be different from the coverage family and  
applicable SLCSP premium the Marketplace used to determine  
the amount of your APTC. In that case, you must use a different  
applicable SLCSP premium to calculate your credit than the  
amount reported on Form 1095-A, Part III, column B. See Pub.  
974 for information on determining the correct applicable SLCSP  
premium or, if you enrolled through the federally facilitated  
Marketplace, go to HealthCare.gov/Tax-Tool/.  
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  
not an applicable taxpayer. See Example 3 and Example 4, later.  
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  
family. According to Table 3, John and Carol follow the rules  
government-sponsored health coverage and disenroll from the  
qualified health plan, effective August 1. According to Table 3,  
Keith and Stephanie follow the rules under Allocation Situation 1.  
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).  
Example 2. The facts are the same as in Example 1, except  
that Keith and Stephanie cannot agree on an allocation  
percentage. Therefore, 50% of the enrollment premiums, the  
applicable SLCSP premium, and APTC are allocated to each  
taxpayer. On their Forms 8962, Part IV, line 30, Keith and  
Stephanie each enter “0.50” in columns (e), (f), and (g).  
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.  
-16-  
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  
and APTC of $6,500. According to Table 3, Kevin and Nancy  
domestic abuse and is unable to file a joint return under the rules  
abandonment under Married taxpayers, earlier. Nancy files her  
return using the filing status married filing separately and checks  
the box on the front of Form 8962.  
Nancy’s family size for 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  
Table 3, Gary and Jim use the rules under Allocation Situation 3.  
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  
Table 3, Michael and Colleen follow the rules under Allocation  
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).  
Example 4. The facts are the same as in Example 3, except  
that only Colleen is covered under the policy. Because Michael  
and Colleen are not applicable taxpayers and cannot take the  
PTC, Colleen does not complete Part IV of her Form 8962. She  
reports all of the APTC on line 11 or lines 12 through 23,  
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  
-17-  
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  
situations described under Specific Allocation Situations, earlier,  
complete line 30, columns (a) through (g), as applicable. If you  
shared a policy with another taxpayer and you are not making an  
allocation in all three columns, (e), (f), and (g), leave the column  
blank that does not apply.  
If you shared multiple policies during the year or must do  
more than one allocation for a single policy, complete lines 31  
through 33 for each separate allocation, as needed. For  
instructions on making more than four separate allocations, see  
Line 34, later.  
Note. If APTC is paid for coverage of an individual who is not  
included in a tax family, the taxpayer who certifies to the  
Marketplace his or her intention to include the individual in his or  
her tax family for the year of coverage is responsible for reporting  
and reconciling the APTC for the individual’s coverage. See  
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.  
According to Table 3, Joe and Alice use the rules under  
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  
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.  
You allocated the policy amounts under Allocation Situation 1.  
You allocated the policy amounts under Allocation Situation 4.  
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  
Example 2. The facts are the same as in Example 1, except  
that Joe and Alice do not agree on an allocation percentage.  
Therefore, the allocation percentage equals the number of  
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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  
facilitated Marketplace, go to HealthCare.gov/Tax-Tool/.  
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  
individual in your tax family, see Table 4 under Line 9 in the  
instructions for Part II, earlier, to determine if you should  
complete Part V. If you do not complete Part V, check the “No”  
box on Form 8962, line 10; skip line 11; and continue to Lines 12  
Through 23—Monthly Calculation in the instructions for Part II,  
earlier.  
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  
Line 5. Review your entries on Worksheet 2 for accuracy. An  
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.  
You answered Yes” to all five questions in Table 4.  
You checked the Yes” box on line 14 of Worksheet 3.  
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-.  
Do not go to Pub. 974 until you have completed Table 4  
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  
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Instructions for Form 8962 (2023)  
     
Index  
Modified AGI 3  
A
D
Monthly credit amount 3  
Abandonment 5  
Domestic abuse 5  
P
Advance payment of the premium tax  
credit (APTC) 2  
E
Premium tax credit (PTC) 2  
Alien lawfully present in the United  
Employer-sponsored coverage 4  
States 8  
Q
Allocating policy amounts 10  
Allocation policy amounts:  
Divorced or legally separated 16  
Married but not filing a joint return 16  
No APTC 17  
H
Qualified health plan 4  
Household income 3  
S
I
Spousal abandonment 5  
Two or more tax families 17  
Individuals who are incarcerated 5  
T
Alternative calculation for year of  
Individuals who are not lawfully  
marriage 10  
present 5  
Tax family 3  
Applicable SLCSP premium 4  
Applicable taxpayer 5  
M
Married filing separately 6  
Married taxpayers 5  
C
Coverage family 3  
Minimum essential coverage (MEC) 4  
-20-