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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 individual in your tax family (described later) and you have had
otherwise noted. certain changes in circumstances (see the examples later), it is
important that you report them to the Marketplace where you
enrolled in coverage. Reporting changes in circumstances
Future Developments promptly will allow the Marketplace to adjust your APTC to reflect
For the latest information about developments related to Form the PTC you are estimated to be able to take on your tax return.
8962 and its instructions, such as legislation enacted after they Adjusting your APTC when you re-enroll in coverage and during
were published, go to IRS.gov/Form8962. 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.
What’s New Changes in household income.
•
New employer-coverage affordability rule for family mem- • Moving to a different address.
bers of employees. For tax years beginning after December • Gaining or losing eligibility for other health care coverage.
31, 2022, for purposes of determining eligibility for the PTC, • Gaining, losing, or other changes to employment.
affordability of employer coverage for an employee’s spouse or • Birth or adoption.
dependents allowed to enroll in the employer coverage is no • Marriage or divorce.
longer based on the cost of covering only the employee. • Other changes affecting the composition of your tax family.
Affordability of the employer coverage for these family members For more information on how to report a change in
is now based on the employee’s cost for coverage of the circumstances to the Marketplace, see HealthCare.gov or your
employee and these other family members. State Marketplace website.
Applicable federal poverty line percentages. For tax years Health insurance options. If you need health coverage, go to
2023 through 2025, taxpayers with household income that HealthCare.gov to learn about health insurance options that are
exceeds 400% of the federal poverty line for their family size may available for you and your family, how to purchase health
be allowed a PTC. insurance, and how you might qualify to get financial assistance
with the cost of insurance.
Reminders Additional information. For additional information about the
Health Coverage Tax Credit (HCTC). The HCTC expired on tax provisions of the Affordable Care Act (ACA), go to IRS.gov/
December 31, 2021. Beginning tax year 2022, Form 8885 and its Affordable-Care-Act/Individuals-and-Families or call the IRS
instructions have been discontinued by the IRS. Healthcare Hotline for ACA questions at 800-919-0452.
Health reimbursement arrangements (HRAs). Beginning in
2020, employers can offer individual coverage health Purpose of Form
reimbursement arrangements (individual coverage HRAs) to Use Form 8962 to figure the amount of your premium tax credit
help employees and their families with their medical expenses. If (PTC) and reconcile it with advance payment of the premium tax
you are offered an individual coverage HRA, see Individual credit (APTC).
coverage HRAs, later, for more information on whether you can
claim a PTC for you or a member of your family for Marketplace You may take the PTC (and APTC may be paid) only for health
coverage. insurance coverage in a qualified health plan (defined later)
Qualified small employer health reimbursement arrange- purchased through a Health Insurance Marketplace
ment (QSEHRA). Under a QSEHRA, an eligible employer can (Marketplace, also known as an Exchange). As a result, you
reimburse eligible employees for medical expenses, including should complete Form 8962 only for health insurance coverage
premiums for Marketplace health insurance. If you were covered in a qualified health plan purchased through a Marketplace. This
under a QSEHRA, your employer should have reported the includes a qualified health plan purchased on HealthCare.gov or
annual permitted benefit in box 12 of your Form W-2 with code through a State Marketplace.
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 If you or a member of your family enrolled in health insurance
must reduce the monthly PTC (but not below -0-) by the monthly coverage for 2023 through a Marketplace, you should have
permitted benefit amount and you must enter “QSEHRA” in the received Form 1095-A, Health Insurance Marketplace
top margin on page 1 of Form 8962 to explain your entry and Statement, from the Marketplace. Form 1095-A shows the
avoid delay in the processing of your return. For more months of coverage purchased through the Marketplace and any
information, see Column (e) under Line 11—Annual Totals or APTC paid to your insurance company to help cover your
Lines 12 Through 23—Monthly Calculation, later. Also see monthly premium. If APTC was paid on your behalf, or if APTC
Qualified Small Employer Health Reimbursement Arrangement was not paid on your behalf but you wish to take the PTC, you
in Pub. 974, Premium Tax Credit, for information on determining must file Form 8962 and attach it to your tax return (Form 1040,
QSEHRA affordability; and Notice 2017-67 for additional 1040-SR, or 1040-NR).
guidance on QSEHRA coordination with the PTC. Notice At enrollment, the Marketplace may have referred to
2017-67 is available at IRS.gov/irb/2017-47_IRB#NOT-2017-67. ! APTC as your “subsidy” or “tax credit” or “advance
Report changes in circumstances when you re-enroll in CAUTION payment.” The term “APTC” is used throughout these
coverage and during the year. If APTC is being paid for an instructions to clearly distinguish APTC from the PTC.

Oct 5, 2023 Cat. No. 60401R

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information on the Form 1095-A with the VOID box checked or
General Instructions the previously received Form 1095-A to complete Form 8962.
CORRECTED box. If you receive a Form 1095-A with the
What Is the Premium Tax Credit CORRECTED box checked at the top of the form, use the
information on the Form 1095-A with the CORRECTED box
(PTC)? checked to figure the PTC and reconcile any APTC on Form
Premium tax credit (PTC). The PTC is a tax credit for certain 8962. Do not use the information on the original Form 1095-A
people who enroll, or whose family member enrolls, in a qualified you received for the policy shown in Part I of the corrected Form
health plan. The credit provides financial assistance to pay the 1095-A.
premiums for the qualified health plan offered through a Additional information. For additional information on the PTC,
Marketplace by reducing the amount of tax you owe, giving you a see Pub. 974. You can also go to IRS.gov and enter “premium
refund, or increasing your refund amount. You must file Form tax credit” in the search box.
8962 to compute and take the PTC on your tax return. Also see How To Avoid Common Mistakes in Completing
Advance payment of the premium tax credit (APTC). APTC Form 8962 at the end of these instructions.
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 Who Must File
you or an individual in your tax family. Your APTC eligibility is You must file Form 8962 with your income tax return (Form 1040,
based on the Marketplace’s estimate of the PTC you will be able 1040-SR, or 1040-NR) if any of the following apply to you.
to take on your tax return. If APTC was paid for you or an • You are taking the PTC.
individual in your tax family, you must file Form 8962 to reconcile • APTC was paid for you or another individual in your tax family.
(compare) this APTC with your PTC. If the APTC is more than • APTC was paid for an individual you told the Marketplace
your PTC, you have excess APTC and you must repay the would be in your tax family and neither you nor anyone else
excess, subject to certain limitations. If the APTC is less than the included that individual in a tax family. See Individual you
PTC, you can get a credit for the difference, which reduces your enrolled who is not included in a tax family under Lines 12
tax payment or increases your refund. Through 23—Monthly Calculation, later.
Changes in circumstances. The Marketplace determined your If any of the circumstances above apply to you, you must file
eligibility for and the amount of your 2023 APTC using an income tax return and attach Form 8962 even if you are not
projections of your income and the number of individuals you otherwise required to file. You must use Form 1040, 1040-SR, or
certified to the Marketplace would be in your tax family (yourself, 1040-NR. For help determining which of these forms to file, see
your spouse, and your dependents) when you enrolled in a the Instructions for Form 1040 or the Instructions for Form
qualified health plan. If this information changed during 2023 and 1040-NR.
you did not promptly report it to the Marketplace, the amount of
APTC paid may be substantially different from the amount of If you are filing Form 8962, you cannot file Form
PTC you can take on your tax return. See Report changes in ! 1040-SS or 1040-PR.
CAUTION
circumstances when you re-enroll in coverage and during the
year, earlier, for changes that can affect the amount of your PTC. If someone else enrolled an individual in your tax family in
Deductions for health insurance premiums. You cannot coverage, and APTC was paid for that individual’s coverage, you
deduct the portion of your health insurance premium on your tax must file Form 8962 to reconcile the APTC. You need to obtain a
return that is paid for by the PTC or APTC (after you determine copy of the Form 1095-A from the person who enrolled the
how much of any excess APTC you must repay). If you are individual.
deducting medical expenses as an itemized deduction, see Pub. If you are claimed as a dependent on another person's
502, Medical and Dental Expenses. If you are claiming the TIP tax return, the person who claims you will file Form 8962
self-employed health insurance deduction, see Pub. 974. to take the PTC and, if necessary, repay excess APTC
Form 1095-A, Health Insurance Marketplace Statement. for your coverage. You do not need to file Form 8962.
You will need Form 1095-A to complete Form 8962. The
Marketplace uses Form 1095-A to report certain information to Who Can Take the PTC
the IRS about individuals who enrolled in a qualified health plan You can take the PTC for 2023 if you meet the conditions under
through the Marketplace. The Marketplace sends copies to (1), (2), and (3) below.
individuals to allow them to accurately file a tax return taking the
PTC and reconciling APTC. For coverage in 2023, the 1. For at least 1 month of the year, all of the following were
Marketplace is required to provide or send Form 1095-A to the true.
individual(s) identified in the Marketplace enrollment application a. An individual in your tax family was enrolled in one or
by January 31, 2024. If you are expecting to receive Form more qualified health plans offered through the Marketplace on
1095-A for a qualified health plan and you do not receive it by the first day of the month.
early February, contact the Marketplace. b. That individual was not eligible for minimum essential
Under certain circumstances, for example, where two coverage (MEC) for the month, other than coverage in the
spouses enroll in a qualified health plan and divorce during the individual market. An individual is generally considered eligible
year, the Marketplace will provide Form 1095-A to one taxpayer, for MEC for the month only if he or she was eligible for every day
but another taxpayer will also need the information from that form of the month (see Minimum essential coverage, later).
to complete Form 8962. The recipient of Form 1095-A should c. The portion of the enrollment premiums (described later)
provide a copy to other taxpayers as needed. for the month for which you are responsible was paid by the due
VOID box. If you received a Form 1095-A with the VOID box date of your tax return (not including extensions). However, if
checked at the top of the form, that means you previously you became eligible for APTC because of a successful eligibility
received a Form 1095-A for the policy shown in Part I that was appeal and you retroactively enrolled in the plan, then the portion
sent in error. You should not have received a Form 1095-A for the of the enrollment premium for which you are responsible must be
policy shown in Part I of the Form 1095-A. Do not use the paid on or before the 120th day following the date of the appeals
decision.

-2- Instructions for Form 8962 (2023)

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  2. No one can claim you as a dependent for the year.                   because his or her income meets the income tax return filing 
  3. You are an applicable taxpayer for 2023. To be an                   threshold (see Line 2b, later). Household income does not 
applicable taxpayer, you must meet the requirements under (a)            include the modified AGI of those individuals whom you claim as 
and (b) below.                                                           dependents and who are filing a 2023 return only to claim a 
                                                                         refund of withheld income tax or estimated tax.
  a. Your household income for 2023 is at least 100% of the 
                                                                           Modified AGI.   For purposes of the PTC, modified AGI is the 
federal poverty line for your family size (see the instructions for 
                                                                         AGI on your tax return plus certain income that is not subject to 
Line 4, later). However, having household income below 100% of 
                                                                         tax (foreign earned income, tax-exempt interest, and the portion 
the federal poverty line will not disqualify you from taking the 
                                                                         of social security benefits that is not taxable). Use Worksheet 1-1 
PTC if you meet certain requirements described under 
                                                                         and Worksheet 1-2 to determine your modified AGI.
Household income below 100% of the federal poverty line, later.
                                                                           Taxpayer’s tax return including income of a dependent 
  b. If you were married at the end of 2023, generally you must          child. A taxpayer who includes the gross income of a 
file a joint return. However, filing a separate return from your         dependent child on the taxpayer’s tax return must include on 
spouse will not disqualify you from being an applicable taxpayer         Worksheet 1-2 the child’s tax-exempt interest and the portion of 
if you meet certain requirements described under Married                 the child’s social security benefits that is not taxable.
taxpayers, later.
                                                                         Coverage family.     Your coverage family includes all individuals 
Unlawfully present in the United States.  You are not entitled           in your tax family who are enrolled in a qualified health plan and 
to the PTC for health coverage for an individual for any period          are not eligible for MEC (other than coverage in the individual 
during which the individual is not lawfully present in the United        market). The individuals included in your coverage family may 
States.                                                                  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 
Individual coverage HRAs.  Starting in 2020, employers can               health plan but is eligible for MEC (other than coverage in the 
offer individual coverage HRAs to help employees and their               individual market), that individual is not part of your coverage 
families with their medical expenses. Under an individual                family. Your PTC is available to help you pay only for the 
coverage HRA, employers can reimburse eligible employees for             coverage of the individuals included in your coverage family.
medical expenses, including premiums for Marketplace health 
insurance.                                                               Monthly credit amount.  The monthly credit amount is the 
  If you were covered under an individual coverage HRA for               amount of your tax credit for a month. Your PTC for the year is 
2023, you are not allowed a PTC for your 2023 Marketplace                the sum of all of your monthly credit amounts. Your credit amount 
health insurance. Also, if another member of your tax family was         for each month is the lesser of:
covered under an individual coverage HRA for 2023, you are not           • The enrollment premiums (described next) for the month for 
allowed a PTC for the family member's 2023 Marketplace health            one or more qualified health plans in which you or any individual 
insurance. If you or a family member could have been covered             in your tax family enrolled, or
by an individual coverage HRA for 2023, but you opted out of             • The amount of the monthly applicable second lowest cost 
receiving reimbursements under the individual coverage HRA,              silver plan (SLCSP) premium (described later) less your monthly 
you may be allowed a PTC for your, and your family member's,             contribution amount (described later).
Marketplace health insurance if the individual coverage HRA is             To qualify for a monthly credit amount, at least one individual 
considered unaffordable. See Pub. 974 for guidance on                    in your tax family must be enrolled in a qualified health plan on 
determining whether an individual coverage HRA is affordable.            the first day of that month. Generally, if coverage in a qualified 
  For additional requirements and more details, see Applicable           health plan began after the first day of the month, you are not 
taxpayer, later.                                                         allowed a monthly credit amount for the coverage for that month. 
                                                                         However, if an individual in your tax family enrolled in a qualified 
Terms You May Need To Know                                               health plan in 2023 and the enrollment was effective on the date 
                                                                         of the individual's birth, adoption, or placement for adoption or in 
Tax family. For purposes of the PTC, your tax family consists of         foster care, or on the effective date of a court order placing the 
the following individuals.                                               individual with your family, the individual is treated as enrolled as 
• You, if you file a tax return for the year and you can’t be            of the first day of that month. Therefore, the individual may be a 
claimed as a dependent on someone else’s 2023 tax return.                member of your tax family and coverage family for the entire 
• Your spouse if filing jointly and your spouse can’t be claimed         month for purposes of computing your monthly credit amount.
as a dependent on someone else’s 2023 tax return.                          Enrollment premiums.  The enrollment premiums are the 
• Your dependents whom you claim on your 2023 tax return. If             total amount of the premiums for the month, reduced by any 
you are filing Form 1040-NR, you should include your                     premium amounts for that month that were refunded in 2023, for 
dependents in your tax family only if you are a U.S. national; a         one or more qualified health plans in which any individual in your 
resident of Canada, Mexico, or South Korea; or a resident of             tax family enrolled. Form 1095-A, Part III, column A, reports the 
India who was a student or business apprentice.                          enrollment premiums.
  Your family size equals the number of qualifying individuals in          You are generally not allowed a monthly credit amount for the 
your tax family (including yourself). See the instructions for           month if any part of the enrollment premiums for which you are 
Line 1, later, for more information on figuring your tax family size.    responsible that month has not been paid by the due date of 
                                                                         your tax return (not including extensions). However, if you 
Note. Listing your dependents by name and social security                became eligible for APTC because of a successful eligibility 
number (SSN) or individual taxpayer identification number (ITIN)         appeal and you retroactively enrolled in the plan, the portion of 
on your tax return is the same as claiming them as a dependent.          the enrollment premium for which you are responsible must be 
If you have more than four dependents, see the Instructions for          paid on or before the 120th day following the date of the appeals 
Form 1040 or the Instructions for Form 1040-NR.                          decision. Premiums another person pays on your behalf are 
Household income. For purposes of the PTC, household                     treated as paid by you.
income is the modified adjusted gross income (modified AGI) of             If your share of the enrollment premiums is not paid, the 
you and your spouse (if filing a joint return) (see Line 2a, later)      issuer may terminate coverage. The termination is generally 
plus the modified AGI of each individual whom you claim as a             effective no sooner than the second month of nonpayment. For 
dependent and who is required to file an income tax return 

Instructions for Form 8962 (2023)                                     -3-

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any months you were covered but did not pay your share of the your tax family allowed to enroll in the coverage is not more than
premiums, you are not allowed a monthly credit amount. 9.12% of your household income. If your employer coverage is
Applicable SLCSP premium. The applicable SLCSP affordable for you but not affordable for your other family
premium is the second lowest cost silver plan premium offered members, you may be able to take the PTC for your other family
through the Marketplace where you reside that applies to your members if they enroll in a Marketplace qualified health plan.
coverage family (described earlier). The SLCSP premium is not However, employer-sponsored coverage is not considered
the same as your enrollment premium, unless you enroll in the affordable if, when you or a family member enrolled in a qualified
applicable SLCSP. Form 1095-A, Part III, column B, generally health plan, you gave accurate information about the availability
reports the applicable SLCSP premium. If no APTC was paid for of employer coverage to the Marketplace, and the Marketplace
your coverage, Form 1095-A, Part III, column B, may be wrong or determined that you were eligible for APTC for the individual’s
blank or may report your applicable SLCSP premium as -0-. coverage in the qualified health plan. In addition, if you or your
Also, if you had a change in circumstances during 2023 that you family member enrolls in employer-sponsored coverage for a
did not report to the Marketplace, the SLCSP premium reported month, you or your family member is considered eligible for
in Part III, column B, may be wrong. In either case, you must employer-sponsored coverage for that month, even if the
determine your correct applicable SLCSP premium. You do not coverage does not satisfy the affordability and minimum value
have to request a corrected Form 1095-A from the Marketplace. standards. Finally, if your employer offered coverage for you but
See Missing or incorrect SLCSP premium on Form 1095-A, later. not your family, you may be able to take the PTC for your family
Monthly contribution amount. Your monthly contribution members. For more information on affordability and minimum
amount is used to calculate your monthly credit amount. It is the value, see Pub. 974.
amount of your household income you would be responsible for Your employer may have sent you a Form 1095-C,
paying as your share of premiums each month if you enrolled in Employer-Provided Health Insurance Offer and Coverage, with
the applicable SLCSP. It is not based on the amount of information about the coverage offered to you, if any. See Form
premiums you paid out of pocket during the year. You will 1095-C, line 14, and the Instructions for Recipient included with
compute your monthly contribution amount in Part I of Form that form, for information about whether you and other members
8962. of your tax family were offered coverage. See Pub. 974 for more
Qualified health plan. For purposes of the PTC, a qualified information on how to determine whether the coverage you were
health plan is a health insurance plan or policy purchased offered was affordable and provided minimum value, including
through a Marketplace at the bronze, silver, gold, or platinum on how to use Form 1095-C.
level. Throughout these instructions, a qualified health plan is Example. Don was eligible to enroll in his employer’s
also referred to as a “policy.” Catastrophic health plans and coverage for 2023 but instead applied for coverage in a qualified
stand-alone dental plans purchased through the Marketplace, health plan through the Marketplace for coverage in 2023. Don
and all plans purchased through the Small Business Health provided accurate information about his employer’s coverage to
Options Program (SHOP), are not qualified health plans for the Marketplace, and the Marketplace determined that the offer
purposes of the PTC. Therefore, they do not qualify a taxpayer to of coverage was not affordable and that Don was eligible for
take the PTC. APTC. Don enrolled in the qualified health plan for 2023. Don got
a new job with employer coverage that Don could have enrolled
Minimum essential coverage (MEC). An individual in your tax
in as of September 1, 2023, but chose not to. Don did not return
family who is eligible for MEC (except coverage in the individual
to the Marketplace to determine if he was eligible for APTC for
market) for a month is not in your coverage family for that month.
the months September through December 2023, and remained
Therefore, you cannot take the PTC for that individual’s coverage
enrolled in the qualified health plan. Don is not considered
for the months that individual is eligible for MEC. In addition to
eligible for employer-sponsored coverage for the months
qualified health plans and other coverage in the individual
January through August of 2023 because he gave accurate
market, MEC includes:
information to the Marketplace about the availability of employer
• Most coverage through government-sponsored programs
coverage, and the Marketplace determined that he was eligible
(including Medicaid coverage, Medicare Part A or C, the
for APTC for coverage in a qualified health plan. The
Children’s Health Insurance Program (CHIP), certain benefits for
Marketplace determination does not apply, however, for the
veterans and their families, TRICARE, and health coverage for
months September through December of 2023 because Don did
Peace Corps volunteers);
not provide information to the Marketplace about his new
• Most types of employer-sponsored coverage; and
• Other health coverage the Department of Health and Human employer’s offer of coverage. Whether Don is considered eligible
for employer-sponsored coverage and ineligible for the PTC for
Services designates as MEC.
the months September through December of 2023 is determined
Eligibility for MEC. In most cases, you are considered eligible under the eligibility rules described under Employer-Sponsored
for MEC if the coverage is available to you, whether or not you Plans in Pub. 974.
enroll in it. However, special rules apply to certain types of MEC, Waiting periods and post-employment coverage. If you
as explained below. cannot get benefits under an employer-sponsored plan until after
Employer-sponsored coverage. Even if you and other a waiting period has expired, you are not treated as eligible for
members of your tax family had the opportunity to enroll in a plan that coverage during the waiting period. Also, if you leave your
that is MEC offered by your employer for 2023, you are employment and are offered post-employment coverage such as
considered eligible for MEC under the plan for a month only if the COBRA or retiree coverage, you are not considered eligible for
offer of coverage met a minimum standard of affordability and that post-employment coverage unless you actually enroll in the
provided a minimum level of benefits, referred to as “minimum coverage. See Coverage after employment ends under
value.” The coverage offered by your employer is generally Employer-Sponsored Plans in Pub. 974 for more information.
considered affordable for you if your share of the annual cost for Medicaid and CHIP. You are generally considered eligible for
self-only coverage, which is sometimes referred to as the coverage under a government-sponsored program for a month if
“employee required contribution,” is not more than 9.12% of your you met the eligibility criteria for that month, even if you did not
household income. The coverage offered by your employer is enroll. However, if a Marketplace made a determination that you
generally considered affordable for the other members of your or a family member was ineligible for Medicaid or CHIP and was
tax family allowed to enroll in the coverage if your share of the eligible for APTC when the individual enrolls in a qualified health
annual cost for coverage for yourself and the other members of plan, the individual is treated as not eligible for Medicaid or CHIP

-4- Instructions for Form 8962 (2023)

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for purposes of the PTC for the duration of the period of                information about who is treated as lawfully present for this 
coverage under the qualified health plan (generally, the rest of         purpose, go to HealthCare.gov. See Individuals Not Lawfully 
the plan year), even if your actual 2023 income suggests that the        Present in the United States Enrolled in a Qualified Health Plan 
individual may have been eligible for Medicaid or CHIP.                  in Pub. 974 for more information on reconciling APTC when an 
However, in order to rely on a Marketplace's determination               unlawfully present person is enrolled individually or with lawfully 
that you or a family member was ineligible for Medicaid, CHIP, or        present family members.
a similar program, you must provide accurate information to the          Married taxpayers. If you are considered married for federal 
Marketplace when you enroll in a qualified health plan. You or the       income tax purposes, you must file a joint return with your 
family member may be treated as eligible for Medicaid, CHIP, or          spouse to take the PTC unless one of the two exceptions below 
the similar program, and not eligible for the PTC, if the                applies to you.
Marketplace determination is later found to be based on 
                                                                           You are not considered married for federal income tax 
incorrect information that was given with an intentional or 
                                                                         purposes if you are divorced or legally separated according to 
reckless disregard for the facts. See Pub. 974 for more 
                                                                         your state law under a decree of divorce or separate 
information.
                                                                         maintenance. In that case, you cannot file a joint return but may 
For more information about eligibility for Medicaid, CHIP, and           be able to take the PTC on your separate return. See Pub. 501, 
other forms of government-sponsored MEC, see Pub. 974.                   Dependents, Standard Deduction, and Filing Information.
Example.       Married taxpayers Tom and Nicole applied for                If you are considered married for federal income tax 
insurance affordability programs at the Marketplace for                  purposes, you may be eligible to take the PTC without filing a 
themselves and their two children whom they claim as                     joint return if one of the two exceptions below applies to you. If 
dependents, Kim and Chris. The Marketplace determined that               Exception 1 applies, you can file a return using head of 
Kim and Chris were eligible for coverage under CHIP. Instead of          household or single filing status and take the PTC. If Exception 2 
enrolling Kim and Chris in CHIP, the entire tax family enrolled in a     applies, you are treated as married but can take the PTC with the 
qualified health plan (with APTC paid only for Tom and Nicole’s          filing status of married filing separately.
coverage). Because Kim and Chris were eligible for CHIP, which             Exception 1—Certain married persons living apart.         You 
is MEC, Tom and Nicole are not eligible for the PTC for coverage         may file your return as if you are unmarried and take the PTC if 
of Kim and Chris, but may be eligible for the PTC for their own          one of the following applies to you.
coverage.                                                                • 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 
Marketplace.   While coverage purchased in the individual                persons who live apart under Head of Household in the 
market outside the Marketplace is MEC, eligibility for this type of      Instructions for Form 1040.
coverage does not prevent you from being eligible for the PTC for        • You file as single on your Form 1040-NR because you meet 
Marketplace coverage. Coverage purchased in the individual               the requirements for the exception for married persons who live 
market outside the Marketplace does not qualify for the PTC.             apart under Married Filing Separately in the Instructions for Form 
For more details on eligibility for MEC, including additional            1040-NR.
special eligibility rules, see Minimum Essential Coverage in Pub.          Exception 2—Victim of domestic abuse or spousal 
974. You can also check IRS.gov/Affordable-Care-Act/                     abandonment.    If you are a victim of domestic abuse or spousal 
Individuals-and-Familes/Individual-Shared-Responsibilty-                 abandonment, you can file a return as married filing separately 
Provision for future updates about types of coverage that are            and take the PTC for 2023 if all of the following apply to you.
recognized as MEC.                                                       • 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             You are unable to file a joint return because you are a victim of 
                                                                         •
take the PTC. Generally, you are an applicable taxpayer if your          domestic abuse (described next) or spousal abandonment 
household income for 2023 (described earlier) is at least 100%           (described below).
of the federal poverty line for your family size (provided in Tables       You check the box on your Form 8962 to certify that you are a 
                                                                         •
1-1 1-2, , and 1-3) and no one can claim you as a dependent for          victim of domestic abuse or spousal abandonment.
2023. In addition, if you were married at the end of 2023, you             You do not meet the 3-year limit for Exception 2, described 
                                                                         •
must file a joint return to be an applicable taxpayer unless you         below.
meet one of the exceptions described under Married taxpayers, 
                                                                           Domestic abuse.  Domestic abuse includes physical, 
later.
                                                                         psychological, sexual, or emotional abuse, including efforts to 
For individuals with household income below 100% of the                  control, isolate, humiliate, and intimidate, or to undermine the 
federal poverty line, see Household income below 100% of the             victim's ability to reason independently. All the facts and 
federal poverty line under Line 5, later.                                circumstances are considered in determining whether an 
Individuals who are incarcerated.         Individuals who are            individual is abused, including the effects of alcohol or drug 
incarcerated (other than pending disposition of charges, for             abuse by the victim’s spouse. Depending on the facts and 
example, awaiting trial) are not eligible for coverage in a qualified    circumstances, abuse of an individual’s child or other family 
health plan through a Marketplace. However, these individuals            member living in the household may constitute abuse of the 
may be applicable taxpayers and take the PTC for the coverage            individual. If you have concerns about your safety, please 
of individuals in their tax families who are eligible for coverage in    consider contacting the confidential 24-hour National Domestic 
a qualified health plan.                                                 Violence Hotline at 1-800-799-SAFE (7233), or 1-800-787-3224 
Individuals who are not lawfully present.  Individuals who               (TTY), or 1-855-812-1001 (video phone, only for deaf callers). 
are not lawfully present in the United States are not eligible for       For additional information and resources, see Pub. 3865, Tax 
coverage in a qualified health plan through a Marketplace. They          Information for Survivors of Domestic Abuse, available at 
cannot take the PTC for their own coverage and are not eligible          IRS.gov/Pub3865; and Part V of Form 8857, Request for 
for the repayment limitations in Table 5 for APTC paid for their         Innocent Spouse Relief, available at IRS.gov/Form8857.
own coverage. However, these individuals may be applicable                 Spousal abandonment.     A taxpayer is a victim of spousal 
taxpayers and take the PTC for the coverage of individuals in            abandonment for a tax year if, taking into account all facts and 
their tax families, such as their children, who are lawfully present     circumstances, the taxpayer is unable to locate his or her spouse 
and eligible for coverage in a qualified health plan. For more           after reasonable diligence.

Instructions for Form 8962 (2023)                                     -5-

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Three-year limit for Exception 2. You cannot claim the PTC your spouse as a dependent” box on your tax return, you or your
using this exception for more than 3 consecutive years. For spouse is not included in the tax family size calculation for
example, if you used this exception to claim the PTC on your tax purposes of Form 8962, line 1.
returns for 2020, 2021, and 2022, you cannot use this exception
to claim the PTC on your 2023 return. Note. If an individual in your tax family was enrolled in a policy
Married filing separately. If you file as married filing with an individual in another tax family and you are not taking the
separately and are not a victim of domestic abuse or spousal PTC, the taxpayer who is claiming the individual not in your tax
abandonment (see Exception 2—Victim of domestic abuse or family may agree to reconcile all APTC paid for the policy. See
spousal abandonment under Married taxpayers above), then you the instructions for line 9 and Part IV, later, for more information
are not an applicable taxpayer and you cannot take the PTC. You about this rule. If you and the other taxpayer agree that he or she
must generally repay all of the APTC paid for a qualified health will reconcile all APTC paid and you are not taking the PTC,
plan that covered only individuals in your tax family. If the policy enter -0- on line 1. Then check the “Yes” box on line 9 and follow
also covered at least one individual in your spouse’s tax family, the instructions for Line 9 and Part IV. (Specifically, in the
you must generally repay half of the APTC paid for the policy. instructions for Part IV, see Policy amounts allocated 100% in
See the instructions for Line 9, later. However, the amount of either Allocation Situation 1. Taxpayers divorced or legally
APTC you have to repay may be limited. See the instructions for separated in 2023 or Allocation Situation 4. Other situations
Line 28, later. where a policy is shared between two tax families, later.)

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 Worksheet 1-1. Taxpayer's Modified AGI—Line 2a
name that appears first on your return.
Social security number (SSN). The SSN on this form should 1. Enter your AGI* from Form 1040, 1040-SR, or
1040-NR, line 11 . . . . . . . . . . . . . . . . . . . 1.
match the SSN on your tax return. If you are married and filing a 2. Enter any tax-exempt interest from Form 1040,
joint return, enter the first SSN that appears on your tax return. 1040-SR, or 1040-NR, line 2a . . . . . . . . . . . . 2.
If you entered an ITIN on your tax return, enter this number on 3. Enter any amounts from Form 2555, lines 45 and
Form 8962. 50 . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
Victims of domestic abuse or spousal abandonment. 4. Form 1040 or 1040-SR filers: If line 6a is more than
line 6b, subtract line 6b from line 6a and enter the
Check the box on line A, above Part I of Form 8962, if you are result. . . . . . . . . . . . . . . . . . . . . . . . . . 4.
filing as married filing separately, are a victim of domestic abuse 5. Add lines 1 through 4. Enter here and on Form 8962,
or spousal abandonment, and qualify for Exception 2—Victim of line 2a . . . . . . . . . . . . . . . . . . . . . . . . . 5.
domestic abuse or spousal abandonment under Married
taxpayers, earlier. By checking this box, you are certifying that * If you are filing Form 8814 and the amount on Form 8814, line 4, is more than $1,250,
you qualify for an exception to the requirement to file a joint you must enter certain amounts from that form on Worksheet 1-2. See Form 8814
under Line 2b below.
return with your spouse. Do not attach documentation of the
abuse or abandonment to your tax return. Keep any
documentation you may have with your tax return records. For
examples of what documentation to keep, see Pub. 974. If you Line 2b
have concerns about your safety, please consider contacting the
confidential 24-hour National Domestic Violence Hotline at Enter on line 2b the combined modified AGI for your dependents
1-800-799-SAFE (7233), or 1-800-787-3224 (TTY), or who are required to file an income tax return because their
1-855-812-1001 (video phone, only for deaf callers). For income meets the income tax return filing threshold. Use
additional information and resources, see Pub. 3865, available at Worksheet 1-2 to figure these dependents’ combined modified
IRS.gov/Pub3865; and Part V of Form 8857, Request for AGI. Do not include the modified AGI of dependents who are
Innocent Spouse Relief, available at IRS.gov/Form8857. 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 Form 8814. If you are filing Form 8814, Parents' Election To
separate return and you do not qualify for an exception to the Report Child's Interest and Dividends, and the amount on Form
joint filing requirement, complete lines 1 through 5 to figure your 8814, line 4, is more than $1,250, you must include on line 1 of
separate household income as a percentage of the federal Worksheet 1-2 the sum of the tax-exempt interest from Form
poverty line. Skip lines 7 through 8b and complete lines 9 and 10 8814, line 1b; the lesser of Form 8814, line 4 or line 5; and any
(and Part IV, if applicable). When completing line 11 or lines 12 nontaxable social security benefits your child received.
through 23, complete only column (f). Then, complete the rest of
the form to determine how much you must repay.

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

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Worksheet 1-2. Dependents' Combined Modified 
                                                                                            Table 1-2. Federal Poverty Line for Alaska
AGI—Line 2b
                                                                                                   IF your Family Size* from    THEN enter the amount below on 
1. Enter the AGI* for your dependents from Form 1040,                                              Form 8962, line 1, was . . .     Form 8962, line 4 . . .
   1040-SR, or 1040-NR, line 11 . . . . . . . . . . . .      1. 
2. Enter any tax-exempt interest for your dependents                                                  1                             $16,990
   from Form 1040, 1040-SR, or 1040-NR, line 2a . .          2.                                       2                             $22,890
3. Enter any amounts for your dependents from Form                                                    3                             $28,790
   2555, lines 45 and 50   . . . . . . . . . . . . . . . .   3.                                       4                             $34,690
4. For each dependent filing Form 1040 or 1040-SR:                                                    5                             $40,590
   If line 6a is more than line 6b, subtract line 6b from                                             6                             $46,490
   line 6a and enter the result. . . . . . . . . . . . . .   4.                                       7                             $52,390
5. Add lines 1 through 4. Enter here and on Form 8962,                                                8                             $58,290
   line 2b . . . . . . . . . . . . . . . . . . . . . . . . . 5. 
                                                                                            * If your family size was more than 8 people, add $5,900 for each additional person. 
* Only include your dependents who are required to file an income tax return because        For example, if your family size is 11, you have 3 additional people. Multiply $5,900 by 
their income meets the income tax return filing threshold.                                  3 and add the result of $17,700 to $58,290. Enter the result of $75,990 on Form 8962, 
                                                                                            line 4.

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,                                      IF your Family Size* from    THEN enter the amount below on 
enter -0- on line 3.                                                                               Form 8962, line 1, was . . .     Form 8962, line 4 . . .
                                                                                                      1                             $15,630
Line 4                                                                                                2                             $21,060
Check the box to indicate your state of residence in 2023. Enter                                      3                             $26,490
on line 4 the amount from Table 1-1 1-2,             , or 1-3 that represents                         4                             $31,920
the federal poverty line for your state of residence for the family                                   5                             $37,350
size you entered on line 1 of Form 8962. (For 2023, the 2022                                          6                             $42,780
federal poverty lines are used for this purpose and are shown                                         7                             $48,210
below.) If you moved during 2023 and you lived in Alaska and/or                                       8                             $53,640
Hawaii, or you are filing jointly and you and your spouse lived in 
different states, use the table with the higher dollar amounts for                          * If your family size was more than 8, add $5,430 for each additional person. For 
your family size.                                                                           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, 
Table 1-1. Federal Poverty Line for the 48                                                  line 4.
Contiguous States and the District of Columbia
       IF your Family Size* from             THEN enter the amount below on 
       Form 8962, line 1, was . . .                  Form 8962, line 4 . . .
                   1                                         $13,590
                   2                                         $18,310
                   3                                         $23,030
                   4                                         $27,750
                   5                                         $32,470
                   6                                         $37,190
                   7                                         $41,910
                   8                                         $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.

Instructions for Form 8962 (2023)                                                        -7-

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Line 5 • APTC was paid for the coverage of 1 or more months during
Figure your household income as a percentage of the federal 2023.
poverty line using Worksheet 2. • You otherwise qualify as an applicable taxpayer (except for
the federal poverty line percentage).
Worksheet 2. Household Income as a Percentage You do not meet the requirements under Estimated
of the Federal Poverty Line ! household income at least 100% of the federal poverty
CAUTION line if:
1. Enter the amount from line 3 of Form • No APTC was paid for your or your family's coverage; or
8962 . . . . . . . . . . . . . . . . . . . . . . . 1. You, with intentional or reckless disregard for the facts,
•
2. Enter the amount from line 4 of Form provided incorrect information to a Marketplace for the year of
8962 . . . . . . . . . . . . . . . . . . . . . . . 2.
coverage. See Pub. 974 for more information.
3. Multiply the amount on line 2 by 4.0 . . . . . . 3.
4. Is the amount on line more than the amount 1 Alien lawfully present in the United States. Certain aliens
on line ?3 with household income below 100% of the federal poverty line
• Yes. The amount on line above is more 1 are not eligible for Medicaid because of their immigration status.
than 400% of the federal poverty line. Enter 401 You may qualify for the PTC if your household income is less
here and on line 5 of Form 8962. than 100% of the federal poverty line if you meet all of the
• No. Divide the amount on line 1 above by the following requirements.
amount on line 2 above. Do not round; instead, • No one can claim you as a dependent for the year.
multiply this number by 100 (to express it as a • You or an individual in your tax family enrolled in a qualified
percentage) and then drop any numbers after health plan through a Marketplace.
the decimal point. For example, for 0.9984,
enter the result as 99; for 1.8565, enter the • The enrolled individual is lawfully present in the United States
result as 185; and for 3.997, enter the result as and is not eligible for Medicaid because of immigration status.
399.* Enter the result here and on line 5 of Form • You otherwise qualify as an applicable taxpayer (except for
8962 . . . . . . . . . . . . . . . . . . . . . . . 4. the federal poverty line percentage).
* If line 4 is below 100, see Household income below 100% of the federal poverty line If you meet all of the requirements under either Estimated
below. household income at least 100% of the federal poverty line or
Alien lawfully present in the United States, earlier, continue to
line 7.
Household income below 100% of the federal poverty line. If your household income is less than 100% of the federal
If the amount on line 5 is less than 100%, you can take the PTC if poverty line, and you do not meet the requirements under
you meet the requirements under Estimated household income Estimated household income at least 100% of the federal
at least 100% of the federal poverty line next or Alien lawfully poverty line or Alien lawfully present in the United States, earlier,
present in the United States, later. you are not an applicable taxpayer and you are not eligible to
Estimated household income at least 100% of the federal take the PTC. If APTC was paid for any individuals in your tax
poverty line. You may qualify for the PTC if your household family, go to line 9. However, if no APTC was paid for any
income is less than 100% of the federal poverty line and you individuals in your tax family, stop; do not complete Form 8962.
meet all of the following requirements.
• No one can claim you as a dependent for the year. Line 7
• 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
health plan through a Marketplace. the amount you entered on line 5. This number is used to
• The Marketplace estimated at the time of enrollment that your calculate your contribution amount.
household income would be at least 100% of the federal poverty
line for your family size for 2023.

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Table 2. Applicable Figure

TIP     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.
                      ENTER        IF Form  ENTER        IF Form  ENTER        IF Form  ENTER 
                                                                                                    IF Form          ENTER on 
IF Form 8962, line 5, on Form      8962,    on Form      8962,    on Form      8962,    on Form 
                                                                                                    8962,            Form 8962, 
        is . . .      8962,        line 5,  8962,        line 5,  8962,        line 5,  8962, 
                                                                                                    line 5, is . . . line 7 . . .
                      line 7 . . . is . . . line 7 . . . is . . . line 7 . . . is . . . line 7 . . .
    less than 150     0.0000         200    0.0200         251    0.0404         302    0.0605        353            0.0733
        150           0.0000         201    0.0204         252    0.0408         303    0.0608        354            0.0735
        151           0.0004         202    0.0208         253    0.0412         304    0.0610        355            0.0738
        152           0.0008         203    0.0212         254    0.0416         305    0.0613        356            0.0740
        153           0.0012         204    0.0216         255    0.0420         306    0.0615        357            0.0743
        154           0.0016         205    0.0220         256    0.0424         307    0.0618        358            0.0745
        155           0.0020         206    0.0224         257    0.0428         308    0.0620        359            0.0748
        156           0.0024         207    0.0228         258    0.0432         309    0.0623        360            0.0750
        157           0.0028         208    0.0232         259    0.0436         310    0.0625        361            0.0753
        158           0.0032         209    0.0236         260    0.0440         311    0.0628        362            0.0755
        159           0.0036         210    0.0240         261    0.0444         312    0.0630        363            0.0758
        160           0.0040         211    0.0244         262    0.0448         313    0.0633        364            0.0760
        161           0.0044         212    0.0248         263    0.0452         314    0.0635        365            0.0763
        162           0.0048         213    0.0252         264    0.0456         315    0.0638        366            0.0765
        163           0.0052         214    0.0256         265    0.0460         316    0.0640        367            0.0768
        164           0.0056         215    0.0260         266    0.0464         317    0.0643        368            0.0770
        165           0.0060         216    0.0264         267    0.0468         318    0.0645        369            0.0773
        166           0.0064         217    0.0268         268    0.0472         319    0.0648        370            0.0775
        167           0.0068         218    0.0272         269    0.0476         320    0.0650        371            0.0778
        168           0.0072         219    0.0276         270    0.0480         321    0.0653        372            0.0780
        169           0.0076         220    0.0280         271    0.0484         322    0.0655        373            0.0783
        170           0.0080         221    0.0284         272    0.0488         323    0.0658        374            0.0785
        171           0.0084         222    0.0288         273    0.0492         324    0.0660        375            0.0788
        172           0.0088         223    0.0292         274    0.0496         325    0.0663        376            0.0790
        173           0.0092         224    0.0296         275    0.0500         326    0.0665        377            0.0793
        174           0.0096         225    0.0300         276    0.0504         327    0.0668        378            0.0795
        175           0.0100         226    0.0304         277    0.0508         328    0.0670        379            0.0798
        176           0.0104         227    0.0308         278    0.0512         329    0.0673        380            0.0800
        177           0.0108         228    0.0312         279    0.0516         330    0.0675        381            0.0803
        178           0.0112         229    0.0316         280    0.0520         331    0.0678        382            0.0805
        179           0.0116         230    0.0320         281    0.0524         332    0.0680        383            0.0808
        180           0.0120         231    0.0324         282    0.0528         333    0.0683        384            0.0810
        181           0.0124         232    0.0328         283    0.0532         334    0.0685        385            0.0813
        182           0.0128         233    0.0332         284    0.0536         335    0.0688        386            0.0815
        183           0.0132         234    0.0336         285    0.0540         336    0.0690        387            0.0818
        184           0.0136         235    0.0340         286    0.0544         337    0.0693        388            0.0820
        185           0.0140         236    0.0344         287    0.0548         338    0.0695        389            0.0823
        186           0.0144         237    0.0348         288    0.0552         339    0.0698        390            0.0825
        187           0.0148         238    0.0352         289    0.0556         340    0.0700        391            0.0828
        188           0.0152         239    0.0356         290    0.0560         341    0.0703        392            0.0830
        189           0.0156         240    0.0360         291    0.0564         342    0.0705        393            0.0833
        190           0.0160         241    0.0364         292    0.0568         343    0.0708        394            0.0835
        191           0.0164         242    0.0368         293    0.0572         344    0.0710        395            0.0838
        192           0.0168         243    0.0372         294    0.0576         345    0.0713        396            0.0840
        193           0.0172         244    0.0376         295    0.0580         346    0.0715        397            0.0843
        194           0.0176         245    0.0380         296    0.0584         347    0.0718        398            0.0845
        195           0.0180         246    0.0384         297    0.0588         348    0.0720        399            0.0848
        196           0.0184         247    0.0388         298    0.0592         349    0.0723      400 or more      0.0850
        197           0.0188         248    0.0392         299    0.0596         350    0.0725
        198           0.0192         249    0.0396         300    0.0600         351    0.0728
        199           0.0196         250    0.0400         301    0.0603         352    0.0730

Instructions for Form 8962 (2023)                          -9-

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Line 8a head of household filing status and claims Sophia as a
Multiply line 3 by line 7 and enter the result on line 8a, rounded dependent. Paulette files a tax return using a filing status of
to the nearest whole dollar amount. single. Bret and Paulette must allocate the amounts from Form
1095-A for the months of January through December on their tax
Line 8b returns using the instructions in Table 3.
Divide line 8a by 12.0 and enter the result on line 8b, rounded to Multiple allocations in the same month. If a qualified health
the nearest whole dollar amount. 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
Part II—Premium Tax Credit Claim Pub. 974 under Allocation of Policy Amounts Among Three or
More Taxpayers.
and Reconciliation of Advance
Example. One qualified health plan covers Bret, his spouse
Payment of Premium Tax Credit Paulette, and their daughter Sophia from January through
August, and APTC is paid for the coverage of all three. Bret and
Line 9 Paulette divorce on August 26. Bret and Paulette each file a tax
return using a filing status of single. Sophia is claimed as a
Before you complete line 10, you must complete Part IV if you
dependent by her grandfather, Mike. Bret, Paulette, and Mike
are Allocating policy amounts (see below) with another taxpayer
must allocate the amounts from Form 1095-A for the months of
and complete Part V if you want to use the Alternative calculation
January through August on their tax returns using the
for year of marriage (see below). Both of these situations may
worksheets and instructions in Pub. 974 because amounts on
apply to you, so be sure to read the rest of the instructions for
Form 1095-A must be allocated among three tax families (Bret’s,
Line 9.
Paulette’s, and Mike’s).
Allocating policy amounts. You need to allocate policy
Multiple allocations in different months. You may need to
amounts (enrollment premiums, SLCSP premiums, and/or
APTC) on a Form 1095-A between your tax family and another allocate policy amounts under a qualified health plan using
different rules for different months if you had a change in
tax family if:
circumstances. Use Table 3 to determine which allocation rule to
1. The policy covered at least one individual in your tax use for each month.
family and at least one individual in another tax family; and
Example. Henry enrolled himself, his spouse Cara, and their
2. Either: two dependent children, Heidi and Matt, in a policy for 2023
a. You received a Form 1095-A for the policy that does not purchased through a Marketplace. APTC was paid on behalf of
accurately represent the members of your tax family who were each. The couple divorced on June 30. Henry purchased
enrolled in the policy (meaning that it either lists someone who is different health insurance for himself through a Marketplace for
not in your tax family or does not list a member of your tax family July through December. Cara also purchased different health
who was enrolled in the policy), or insurance through a Marketplace for July through December for
b. The other tax family received a Form 1095-A for the policy herself, Heidi, and Matt. Henry claims Heidi as a dependent on
that includes a member of your tax family. his tax return. Cara claims Matt as a dependent on her tax
return. According to Table 3, Henry and Cara will allocate the
If both (1) and (2) above apply, check the “Yes” box. For each amounts from the policy for January through June on line 30
policy to which (1) and (2) above apply, follow the instructions in using the rules under Allocation Situation 1. Taxpayers divorced
Table 3 to determine which allocation rule applies for that or legally separated in 2023, later. For the months Henry and
qualified health plan. Cara were divorced (July through December), they will allocate
the amounts from the policy on line 31 using the rules under
A qualified health plan may have covered at least one Allocation Situation 4. Other situations where a policy is shared
individual in your tax family and one individual not in your tax between two tax families, later.
family if:
• You got divorced during the year, Alternative calculation for year of marriage. If you got
• You are married but filing a separate return from your spouse, married during 2023 and APTC was paid for an individual in your
• You or an individual in your tax family was enrolled in a tax family, you may want to use the alternative calculation for
qualified health plan by someone who is not part of your tax year of marriage, an optional calculation that may allow you to
family (for example, your ex-spouse enrolled a child whom you repay less excess APTC than you would under the general rules.
are claiming as a dependent), or Follow the instructions in Table 4 to determine whether you
• You or an individual in your tax family enrolled someone not qualify for the alternative calculation.
part of your tax family in a qualified health plan (for example, you If you need to allocate policy amounts and are also using the
enrolled a child whom your ex-spouse is claiming as a alternative calculation for year of marriage, follow the instructions
dependent). in Table 3 and complete Part IV before you follow the instructions
Example. One qualified health plan covers Bret, his spouse for Table 4 and complete Part V.
Paulette, and their daughter Sophia from January through If you are not allocating policy amounts and not using the
August, and APTC is paid for the coverage of all three. Bret and alternative calculation for year of marriage, check the “No” box
Paulette divorce on December 10. Bret files a tax return using a and go to line 10.

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Table 3. Allocation of Policy Amounts—Line 9
Follow Steps 1–3 below to determine which allocation rule to use in Part IV—Allocation of Policy Amounts, later, to allocate the policy amounts for each qualified
health plan identified in the instructions for line 9. For each policy, if your answer directs you to Part IV, skip directly to the section of the Part IV instructions identified.
You do not need to complete the remaining steps below.
STEP 1
IF:
• You divorced or legally separated from a spouse in 2023; and
• For 1 or more months of marriage, the policy covered at least one individual in your tax family AND at least one individual in your former spouse's tax family…
THEN allocate using the rules in Allocation Situation 1. Taxpayers divorced or legally separated in 2023 in Part IV—Allocation of Policy Amounts, later.
Otherwise, continue to Step 2.
STEP 2
IF:
• You were married at the end of 2023 but are filing a separate return from your spouse; and
• The policy covered at least one individual in your tax family AND at least one individual in your spouse's tax family…*
THEN allocate using the rules in Allocation Situation 2. Taxpayers married at year end but filing separate returns in Part IV—Allocation of Policy Amounts, later.
Otherwise, continue to Step 3.
* Also follow these instructions if you meet the rules in Exception 1—Certain married persons living apart or Exception 2—Victim of domestic abuse or spousal abandonment under
Married taxpayers, earlier, and a policy covered at least one individual in your tax family AND at least one individual in your spouse's tax family.
STEP 3
IF:
• No APTC was paid for the policy...
THEN allocate using the rules in Allocation Situation 3. No APTC in Part IV—Allocation of Policy Amounts, later.
Otherwise, allocate using the rules in Allocation Situation 4. Other situations where a policy is shared between two tax families in Part IV—Allocation of Policy
Amounts, later.

Table 4. Alternative Calculation for Year of Marriage Eligibility
Answer questions 1–5 below to determine whether you may be eligible to elect the alternative calculation for year of marriage.
1 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.
2 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.
3 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.
4 Was anyone in your tax family enrolled in a qualified health plan before your first full month of marriage? (For example, if you got married on July 15, your first
full month of marriage was August.)
Yes. Continue to the next question in this table.
No. You are not eligible to elect the alternative calculation. Do not complete Part V. If you did not complete Part IV, check the “No” box on line 9 and
continue to line 10. If you completed Part IV, check the “No” box on line 10, skip line 11, and continue to Lines 12 Through 23—Monthly Calculation, later.
5 Was APTC paid for anyone in your tax family during 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.

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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.
Monthly (a) Form(s) 1095-A, (b) Form(s) 1095-A, (c) Form 8962, (d) Subtract column (e) Smaller of (f) Form(s) 1095-A,
Calculation lines 21–32, column lines 21–32, column line 8b (c) from column (b) column (a) or lines 21–32, column
A* B** column (d) C***
1 January
2 February
3 March
4 April
5 May
6 June
7 July
8 August
9 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.

Line 10 these two situations applies to you, or if you have reason to
Read the following instructions to determine whether you should believe the Marketplace reported the wrong applicable SLCSP
check the “Yes” box or “No” box and then proceed as directed. premium, you must determine the correct applicable SLCSP
premium for every month. If the correct applicable SLCSP
If you were enrolled in a qualified health plan for fewer premium is not the same for every month of 2023, check the
TIP than 12 months during 2023, check the “No” box and “No” box and continue to lines 12 through 23. The two situations
continue to lines 12 through 23. in which your SLCSP may not be accurately reflected on your
Form 1095-A are the following.
Full-year coverage with no changes on Form 1095-A, Part 1. No APTC was paid for your coverage. If no APTC was
III, column A or B. Check the “Yes” box and continue to line 11 paid for your or your family member’s coverage, the SLCSP
if all of the following apply for each qualified health plan you or a premium reported in Part III, column B, lines 21 through 32, of
member of your tax family was enrolled in for 2023. Otherwise, Form 1095-A may be wrong, left blank, or reported as -0-. To
check the “No” box and continue to lines 12 through 23. determine your applicable SLCSP premium for each month, see
• You were enrolled in the qualified health plan for all 12 months Pub. 974 or, if you enrolled through the federally facilitated
during 2023. Marketplace, go to HealthCare.gov/Tax-Tool/. If your correct
• Your enrollment premium was the same for every month of applicable SLCSP premium is not the same for all 12 months,
2023. Your enrollment premium is reported in Part III, column A, check the “No” box and continue to lines 12 through 23.
lines 21 through 32, of Form 1095-A.
• Your SLCSP premium is the same for every month of 2023. 2. Change in circumstances affecting SLCSP. If you had
Your SLCSP premium is reported in Part III, column B, lines 21 a change in circumstances during 2023 that you did not report to
through 32, of Form 1095-A. But see Missing or incorrect SLCSP the Marketplace, the SLCSP premium reported in Part III, column
premium on Form 1095-A next. B, lines 21 through 32, of Form 1095-A may be wrong. Examples
of changes in circumstances that may affect your applicable
Missing or incorrect SLCSP premium on Form 1095-A. SLCSP premium include the following.
Generally, there are two situations where your SLCSP premium
may not be accurately reflected on your Form 1095-A. If either of

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• You enrolled an individual newly added to your tax family Column (a). Enter the annual enrollment premiums from Form
during 2023 (for example, a newborn). 1095-A, line 33, column A. If you have more than one Form
• An individual in your tax family was enrolled in your qualified 1095-A, add the amounts together and enter the total on Form
health plan for some but not all of 2023. 8962, line 11, column (a). This amount is the total of your
• An individual in your coverage family became eligible for or enrollment premiums for the year, including the portion paid by
lost eligibility for employer coverage or other MEC during 2023. APTC.
• You are including an individual in your tax family for the year of
coverage, but you did not indicate to the Marketplace at If you or a member of your tax family was enrolled in a
enrollment that you would do so. TIP stand-alone dental plan that provided pediatric benefits,
• You indicated to the Marketplace at enrollment that you would the portion of the dental plan premiums for the pediatric
include an individual in your tax family for the year of coverage, benefits will be included in the amount in column A on the Form
but you are not doing so. 1095-A that reports the coverage in your primary health plan. If
• An individual enrolled in the coverage died during 2023. your plan covered benefits that are not essential health benefits,
• You moved during 2023. such as adult dental or vision benefits, the amount in this column
will be reduced by the premiums for the nonessential benefits.
If any of the above apply and you did not notify the
Marketplace or if you have reason to believe the Marketplace Column (b). Enter the annual applicable SLCSP premium from
reported the wrong applicable SLCSP premium, determine the Form 1095-A, line 33, column B. If you have more than one Form
correct applicable SLCSP premium for the months affected. See 1095-A, enter the amount as follows.
Pub. 974 for information on determining the correct applicable • If individuals in your coverage family enrolled in more than one
SLCSP premium or, if you enrolled through the federally policy in the same state, you will receive a Form 1095-A for each
facilitated Marketplace, go to HealthCare.gov/Tax-Tool/. If your policy. The Marketplace should have entered the same SLCSP
correct applicable SLCSP premium is not the same for all 12 premium, which applies to all members of your coverage family,
months, check the “No” box and continue to lines 12 through 23. on each Form 1095-A. Enter the amount from column B of only
Example 1. Lee receives a Form 1095-A, which reports in one Form 1095-A—do not add the amounts from each form.
column A $1,000 on lines 21 through 32 for January through However, if you got married in December of 2023 and you and
December and in column B $900 on lines 21 through 31 for your spouse, or individuals in your and your spouse's tax family,
January through November. However, column B reports $650 for were enrolled in separate qualified health plans, add the
December on line 32 because an individual included in Lee's amounts from Form 1095-A, column B, for each plan (or plans)
coverage family was eligible for MEC (other than coverage in the and enter the total. If you got married in a month other than
individual market) for the entire month of December and Lee December, your applicable SLCSP premium may not be the
reported the change to the Marketplace. Lee checks the “No” same for every month. If it is not the same for every month, you
box on line 10 and completes lines 12 through 23. cannot use line 11.
Example 2. Mike and Susan enroll together in a qualified • For individuals enrolled in qualified health plans in different
health plan through the Marketplace. They do not have a change states, add together the amounts from column B of the Forms
in circumstances during the year. They receive a Form 1095-A, 1095-A from each state and enter the total on Form 8962,
which reports $800 for the enrollment premiums in column A on line 11, column (b).
lines 21 through 32 and $850 for the applicable SLCSP premium Need to determine applicable SLCSP premium. If, during
in column B on lines 21 through 32 for January through 2023, your coverage family changed or you moved and you did
December. They check the “Yes” box on Form 8962, line 10, not notify the Marketplace, or if no APTC was paid, the
and complete line 11 because for each of columns A and B there applicable SLCSP premium reported on your Form(s) 1095-A
is an amount for all 12 months and the amounts did not change. may be missing or incorrect. See Missing or incorrect SLCSP
Example 3. The facts are the same as in Example 2 above, premium on Form 1095-A under Line 10, earlier, to determine
but starting on August 1, Mike is eligible for MEC (other than your correct applicable SLCSP premium to enter in column (b).
individual market coverage) and does not notify the Marketplace. Column (c). Enter the amount from line 8a of Form 8962.
Because Mike is eligible for other MEC, their coverage family
changed starting in August. As a result, the applicable SLCSP Column (d). Subtract the amount in column (c) from the
premium reported on Form 1095-A for August through amount in column (b). If the result is zero or less, enter -0-.
December is incorrect and Mike and Susan must determine the Column (e). Enter the lesser of the amount in column (a) or the
correct applicable SLCSP premium for these months by amount in column (d).
following the instructions in Pub. 974. Because the SLCSP
premium is not the same for every month of the year, Mike and Note. Do not follow this instruction if you were provided a
Susan cannot use line 11 and must complete lines 12 through 23 QSEHRA. See Qualified Small Employer Health Reimbursement
on Form 8962. Mike and Susan check the “No” box on Form Arrangement in Pub. 974 for instructions on how to figure the
8962, line 10, and complete lines 12 through 23. They determine amounts to enter in column (e). If the QSEHRA was unaffordable
that the applicable SLCSP premium for the coverage family of for a month and you had to reduce the monthly PTC (but not
one (Susan) for August through December is $400 each month. below -0-) by the monthly permitted benefit amount, enter
Mike and Susan enter $850 in Form 8962, lines 12 through 18, “QSEHRA” in the top margin on page 1 of Form 8962 to explain
column (b); and $400 in lines 19 through 23, column (b). your entry and avoid delay in the processing of your return.
Column (f). Enter the APTC amount from Form 1095-A, line 33,
Line 11—Annual Totals column C. If you have more than one Form 1095-A, add the
Note. If you checked the “Yes” box on line 10 and you are amounts together and enter the total on Form 8962, line 11,
completing line 11, do not complete lines 12 through 23. Once column (f).
you complete line 11, skip to line 24. Not an applicable taxpayer. If you are not an applicable
taxpayer because you are using filing status married filing
If you are using filing status married filing separately and separately and Exception 2—Victim of domestic abuse or
Exception 2—Victim of domestic abuse or spousal spousal abandonment, earlier, does not apply to you, you cannot
abandonment, earlier, does not apply to you, skip columns (a) take the PTC. You must repay some or all of the APTC entered
through (e), and complete only Column (f), later. on line 11, column (f). To complete the rest of the form, skip lines

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12 through 23, enter -0- on line 24, and enter the amount from entered on Form 8962, lines 30 through 33, column (f), to the
line 11, column (f), on lines 25 and 27. Then, complete lines 28 applicable SLCSP premium shown on the Form(s) 1095-A that
(if it applies to you) and 29. Enter the amount from line 29 on you did not allocate.
your Schedule 2 (Form 1040), line 2. • If a -0- appears on Form 1095-A, on any of lines 21 through
32, column A, because your enrollment premiums were not paid,
Lines 12 Through 23—Monthly Calculation then you are not entitled to a monthly credit amount for that
Note. If you checked the “No” box on line 10 and you are month. If your enrollment premiums for a month were unpaid,
completing lines 12 through 23, do not complete line 11. enter -0- on the appropriate line on Form 8962, column (b).
However, if your enrollment premiums for the month were paid by
If you did not elect the alternative calculation for year of the due date of your return, not including extensions, enter your
marriage or you are using filing status married filing separately applicable SLCSP premium for the month on the appropriate line
and Exception 2—Victim of domestic abuse or spousal on Form 8962, column (b), even if your Form 1095-A shows -0-
abandonment, earlier, does not apply to you, skip columns (a) as the enrollment premium for the month.
through (e), and complete only Column (f), later. Need to determine correct applicable SLCSP premium.
If you or a family member isn't lawfully present in the United If, during 2023, your coverage family changed or you moved and
States and was enrolled in a qualified health plan, see you did not notify the Marketplace, or if no APTC was paid, the
Individuals Not Lawfully Present in the United States Enrolled in applicable SLCSP premium reported on your Form(s) 1095-A
a Qualified Health Plan in Pub. 974 for instructions on what may be missing or incorrect. See Missing or incorrect SLCSP
amounts to enter in columns (a) and (b). premium on Form 1095-A under Line 10, earlier, to determine
your correct applicable SLCSP premium to enter in column (b).
Column (a). Enter on lines 12 through 23, column (a), the Marriage in 2023. If you got married in 2023 and you and
amount of the monthly premiums reported on Form 1095-A, lines your spouse (or individuals in your tax family) were enrolled in
21 through 32, column A, for the corresponding month. If you separate qualified health plans during months prior to your first
have more than one Form 1095-A affecting a particular month, full month of marriage, add together the amounts from Form
add the amounts together for that month and enter the total on 1095-A, column B, for each plan (or plans) and enter the total. If
the appropriate line on Form 8962, column (a). This amount is you completed Part V—Alternative Calculation for Year of
the total of your enrollment premiums for the month, including Marriage, use the instructions in Pub. 974 for the entries to make
the portion paid by APTC. for your pre-marriage months.
You are not allowed a monthly credit amount for any month Column (c). If you did not complete Part V—Alternative
that the enrollment premiums for the month were not paid by the Calculation for Year of Marriage, enter on lines 12 through 23,
due date of your return (not including extensions). If a -0- column (c), your monthly contribution amount from line 8b. If
appears on any of lines 21 through 32, column A, of Form columns (a) and (b) of any of lines 12 through 23 are blank, leave
1095-A, you may not have paid your enrollment premiums for the column (c) of the corresponding line blank.
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 If you completed Part V—Alternative Calculation for Year of
including extensions), enter -0- for the month on the appropriate Marriage, see Pub. 974 for how to complete column (c).
line on Form 8962, column (a). If the enrollment premiums for the Column (d). Subtract the amount in column (c) from the
month are paid by the due date of your return (not including amount in column (b). If the result is zero or less, enter -0-.
extensions), enter the enrollment premiums for the month on the
appropriate line on Form 8962, column (a), even if your Form Column (e). Enter for each month the lesser of the amount in
1095-A shows -0- as the enrollment premium for the month. column (a) or the amount in column (d) for that month.
If you completed Part IV—Allocation of Policy Amounts for Note. Do not follow this instruction if you were provided a
any Form 1095-A, add the monthly premium amounts allocated QSEHRA. See Qualified Small Employer Health Reimbursement
to you, if any, using the allocation percentage you entered on Arrangement in Pub. 974 for instructions on how to figure the
Form 8962, lines 30 through 33, column (e), to the monthly amounts to enter in column (e). If the QSEHRA was unaffordable
premiums for other policies that you did not allocate. for a month and you had to reduce the monthly PTC (but not
below -0-) by the monthly permitted benefit amount, enter
Column (b). Enter on lines 12 through 23, column (b), the “QSEHRA” in the top margin on page 1 of Form 8962 to explain
amount of the monthly applicable SLCSP premium reported on your entry and avoid delay in the processing of your return.
Form 1095-A, lines 21 through 32, column B, for the
corresponding month. If you have more than one Form 1095-A Column (f). Enter on lines 12 through 23, column (f), the
showing coverage in a particular month, use the following rules amount of the monthly APTC reported on Form 1095-A, lines 21
to determine the amounts to enter on Form 8962, column (b), for through 32, column C. If you have more than one Form 1095-A
that month. affecting a particular month, add the amounts together for that
• If individuals in your coverage family enrolled in separate month and enter the total on the appropriate line on Form 8962,
policies in the same state, you will receive a Form 1095-A for column (f).
each policy. The Marketplace should have entered the same If you completed Part IV—Allocation of Policy Amounts for
SLCSP premium, which applies to all members of your coverage any Form 1095-A, include only the amounts of the monthly APTC
family for coverage that month, on each Form 1095-A. Enter the allocated to you, if any, using the allocation percentage you
amount from column B of only one Form 1095-A—do not add entered on Form 8962, lines 30 through 33, column (g), and
the amounts from each form. Enter this amount on Form 8962, combine that amount with the amounts of the monthly APTC for
lines 12 through 23, column (b). See Marriage in 2023, later, if other policies that you did not allocate.
you got married during 2023. Not an applicable taxpayer. If you are not an applicable
• If individuals in your coverage family enrolled in qualified taxpayer because you are using filing status married filing
health plans in different states, add together the amounts from separately and Exception 2—Victim of domestic abuse or
column B of Forms 1095-A from each state and enter the total on spousal abandonment, earlier, does not apply to you, then you
Form 8962, lines 12 through 23, column (b). must repay all of the total APTC entered on lines 12 through 23,
• If you completed Part IV—Allocation of Policy Amounts for any column (f) (unless the alternative calculation for year of marriage
Form 1095-A, add the amounts of applicable SLCSP premium rule applies to you and you are able to reduce your repayment
allocated to you, if any, using the allocation percentage you

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amount, or you are filing married filing separately and a If you elected the alternative calculation for year of marriage,
repayment limitation applies). To complete the rest of the form, and line 24 is greater than line 25, enter -0- on line 26 and skip
enter -0- on line 24, and enter the total of lines 12 through 23, lines 27 through 29.
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 If line 25 is greater than line 24, leave line 26 blank and go to
Schedule 2 (Form 1040), line 2. Part III.
Example. Melissa and Ryan have been married since 2021
and have no dependents. They were enrolled under the same Part III—Repayment of Excess
qualified health plan from January through April 2023. Monthly Advance Payment of the Premium Tax
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 Credit
May through December. Melissa enrolled in single coverage Complete this part to figure the amount of excess APTC you
from May through December. Monthly APTC of $400 was paid must repay.
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. Line 27
At the end of the year, Melissa or Ryan will receive a Form If line 25 is greater than line 24, subtract line 24 from line 25 and
1095-A reporting their coverage for January through April. The enter the result.
recipient of the Form 1095-A should provide a copy to the
nonrecipient. Melissa will receive a Form 1095-A reporting her Line 28
coverage for May through December. Because Melissa and
The excess APTC you must repay may be limited to the amounts
Ryan are married but not filing a joint return and neither
in Table 5. Enter the appropriate amount from Table 5 on line 28.
Exception 1—Certain married persons living apart nor Exception
If you were married at the end of 2023 but are filing separately
2—Victim of domestic abuse or spousal abandonment applies,
from your spouse, the repayment limitations shown in Table 5
neither spouse is allowed a PTC for 2023. According to Table 3,
apply to you and your spouse separately based on the
they follow the rules under Allocation Situation 2. Taxpayers
household income reported on each return.
married at year end but filing separate returns to allocate the
APTC for the January through April coverage. (The other policy If your entry on Form 8962, line 5, is 400 or more, there is no
amounts are not allocated because neither spouse is allowed a repayment limitation. You must repay the amount shown on
PTC.) Under Allocation Situation 2. Taxpayers married at year line 27. Leave line 28 blank and enter the amount from line 27 on
end but filing separate returns, 50% of the $4,000 APTC line 29.
($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 If you are self-employed and are claiming the self-employed
single coverage. She enters the monthly amounts on lines 12 health insurance deduction, see Self-Employed Health
through 23, column (f) ($500 for January through April and $400 Insurance Deduction and PTC in Pub. 974 for the amount to
for May through December), and the total of $5,200 on Form enter on line 28.
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 If APTC was paid for the coverage in a qualified health plan of
applicable line of her tax return. an individual who was not lawfully present, the repayment
Ryan enters the monthly amounts allocated to him on Form limitation does not apply to APTC paid for individuals who are
8962, lines 12 through 15, column (f) ($500 for January through not lawfully present. See Individuals Not Lawfully Present in the
April), and the total of $2,000 on lines 25 and 27. He then United States Enrolled in a Qualified Health Plan in Pub. 974 for
completes lines 28 (if it applies to him) and 29. Ryan enters the more information. Pub. 974 provides a calculation necessary to
amount from line 29 on the applicable line of his tax return. figure the repayment limitation if an individual not lawfully
Individual you enrolled who is not included in a tax present is enrolled with one or more family members who are
family. If you indicated to the Marketplace at enrollment that you lawfully present for 1 or more months of the year.
would claim an individual in your tax family for the year of Table 5. Repayment Limitation
coverage but the individual is not included in any tax family for
the year of coverage, you must report any APTC paid for that IF the amount on Form 8962, line 5, THEN enter on line 28 . . .
individual's coverage. Follow the rules in Column (f), earlier, to is . . .
report this APTC.
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) Less than 200 . . . . . . . . . . . . $350 $700
and enter the total. At least 200 but less than 300 . . . $900 $1,800
At least 300 but less than 400 . . . $1,500 $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 smaller of line 27 or line 28. If line 28 is blank, enter the
enter the result on line 26. This result is the amount of your PTC amount from line 27 on line 29. Also enter the amount from Form
that is more than the APTC paid, your net PTC. This amount will 8962, line 29, on Schedule 2 (Form 1040), line 2.
reduce the amount of tax you must pay with your tax return or
increase your refund. Also enter the amount from line 26 on Part IV—Allocation of Policy Amounts
Schedule 3 (Form 1040), line 9. Skip lines 27 through 29. If See the instructions for Line 1 and Line 9, earlier, to determine
line 24 is equal to line 25, enter -0- on line 26 and skip lines 27 whether you need to complete Part IV. If you complete Part IV,
through 29. check the “No” box on line 10.

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Specific Allocation Situations                                          Married individuals who file separate returns are generally not 
                                                                   eligible to take the PTC. However, you may be able to take the 
Allocation Situation 1. Taxpayers divorced or legally sepa-        PTC if you meet either of the following conditions.
rated in 2023. You and your former spouse must allocate policy     •    You file a return as single or head of household (see 
amounts on your separate returns to figure your PTC and            Exception 1—Certain married persons living apart under Married 
reconcile it with your APTC if both of the following apply.        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          abuse or spousal abandonment (see Exception 2—Victim of 
other at the end of 2023.                                          domestic abuse or spousal abandonment under Married 
• For 1 or more months of marriage, you and your former            taxpayers, earlier).
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      If Exception 1 or Exception 2 applies, follow the rules in the 
enrolled in the same policy as your former spouse or as an         next paragraph. If neither exception applies, see Married filing 
individual in your former spouse's tax family.                     separately (not in Exception 2—Victim of domestic abuse or 
                                                                   spousal abandonment), later.
  You will allocate between you and your former spouse the              Exception 1—Certain married persons living apart or 
total enrollment premiums, the applicable SLCSP premium, and       Exception 2—Victim of domestic abuse or spousal 
APTC for coverage under the plan during the months you were        abandonment.    Enter “0.50” in columns (e) and (g) of the 
married. You will find these amounts on your Form(s) 1095-A,       appropriate line in Part IV to allocate the enrollment premium and 
Part III, columns A, B, and C, respectively. You and your former   APTC. Leave column (f) blank because you do not allocate the 
spouse may agree to allocate any percentage (from 0% to            applicable SLCSP premium. Instead, enter the SLCSP premium 
100%) of these amounts to one of you (with the remainder           that applies to your coverage family on lines 12 through 23. See 
allocated to the other), but you must allocate all three amounts   Example 1 and Example 2, later.
using the same percentage. If you do not agree on a percentage, 
you and your former spouse must allocate 50% of each of these              If you enrolled in coverage in the Marketplace with your 
amounts to you and 50% of each to your former spouse.                   !  spouse, or with another individual who is not in your tax 
  Policy amounts allocated 100%. If 100% of policy amounts         CAUTION family, your coverage family and applicable SLCSP 
are allocated to you, check “Yes” on line 9 and complete Part IV   premium may be different from the coverage family and 
by entering 100 in the appropriate box(es) for your allocation     applicable SLCSP premium the Marketplace used to determine 
percentage. If 0% of the policy amounts are allocated to you,      the amount of your APTC. In that case, you must use a different 
complete Part IV by entering -0- in the appropriate box(es) for    applicable SLCSP premium to calculate your credit than the 
your allocation percentage.                                        amount reported on Form 1095-A, Part III, column B. See Pub. 
  Example 1. Keith and Stephanie are married at the beginning      974 for information on determining the correct applicable SLCSP 
of 2023 and have three children, Ben, Grace, and Max. In           premium or, if you enrolled through the federally facilitated 
January, Keith enrolls Ben, Grace, and Max in a qualified health   Marketplace, go to HealthCare.gov/Tax-Tool/.
plan beginning in January. Keith and Stephanie divorce in July.         Married filing separately (not in Exception 2—Victim of 
The children become eligible for and enroll in                     domestic abuse or spousal abandonment).       Enter “0.50” in 
government-sponsored health coverage and disenroll from the        column (g) of the appropriate line in Part IV to allocate the APTC. 
qualified health plan, effective August 1. According to Table 3,   Leave columns (e) and (f) blank. You must repay the APTC 
Keith and Stephanie follow the rules under Allocation Situation 1. allocated to you subject to the limit on line 28 because you are 
Taxpayers divorced or legally separated in 2023.                   not an applicable taxpayer. See Example 3 and Example 4, later.
  Keith claims Ben and Grace as dependents and Stephanie                Example 1. John and Carol are married at the end of 2023 
claims Max as a dependent for 2023. Keith and Stephanie agree      and have one child, Mark. John and Carol enrolled in a qualified 
to allocate the policy amounts 33% to Stephanie and 67% to         health plan for 2023. The plan covered John, Carol, and Mark, 
Keith. Therefore, 33% of the enrollment premium, the applicable    with an annual premium of $14,000 and APTC of $8,500, which 
SLCSP premiums, and APTC are allocated to Stephanie and            applied to the coverage for all of the individuals. John moved out 
67% of these amounts are allocated to Keith. The allocation is     of the residence on May 15. Carol and Mark continued to reside 
only for the months Keith and Stephanie were married.              at the residence. John and Carol file separate returns for 2023. 
  On her Form 8962, Part IV, line 30, Stephanie enters Keith’s     Carol qualifies to file her return as head of household. John files 
SSN in column (b) and enters “0.33” in columns (e), (f), and (g).  his return as married filing separately. Carol claims Mark as her 
On his Form 8962, Part IV, line 30, Keith enters Stephanie’s SSN   dependent. Because Carol and John are not filing a joint return, 
in column (b) and enters “0.67” in columns (e), (f), and (g).      they each have their own tax families, which are different from 
Stephanie and Keith both enter “01” in column (c) and “07” in      the tax family they indicated to the Marketplace they expected to 
column (d).                                                        have when they enrolled. Carol’s family size is two because John 
  Example 2.   The facts are the same as in Example 1, except      is not in her tax family. Carol’s federal poverty line percentage is 
that Keith and Stephanie cannot agree on an allocation             determined using only her and Mark's modified AGI. John’s 
percentage. Therefore, 50% of the enrollment premiums, the         modified AGI is not included because he is not in Carol’s tax 
applicable SLCSP premium, and APTC are allocated to each           family. According to Table 3, John and Carol follow the rules 
taxpayer. On their Forms 8962, Part IV, line 30, Keith and         under Allocation Situation 2. Taxpayers married at year end but 
Stephanie each enter “0.50” in columns (e), (f), and (g).          filing separate returns.
                                                                        Because John is not in Carol’s tax family, he is not in her 
Allocation Situation 2. Taxpayers married at year end but          coverage family, which consists of Carol and her dependent, 
filing separate returns.  You and your spouse must equally         Mark, for purposes of determining her applicable SLCSP 
allocate (50% to each spouse) certain policy amounts if all of the premium. If neither John nor Carol notifies the Marketplace 
following conditions are met.                                      about the change in family circumstances, the Form 1095-A that 
• You were married at the end of 2023.                             Carol or John receives will report in column B the applicable 
• You are filing a separate return from your spouse.               SLCSP premium that covers Carol, Mark, and John, which will 
• You or an individual in your tax family was enrolled in the      be incorrect. Carol looks up the SLCSP premium that applies to 
same policy as your spouse or an individual in your spouse's tax   her and Mark.
family at any time during 2023.

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Carol takes into account $7,000 ($14,000 x 0.50) of the whichever applies. Michael does not file Form 8962 because he
premiums of the plan in which she and Mark were enrolled in was not enrolled in a qualified health plan.
figuring her PTC. Carol must then reconcile $4,250 ($8,500 x
Allocation Situation 3. No APTC. If this allocation situation
0.50) of the APTC for her coverage. Amounts from this policy are
applies, the enrollment premiums are allocated in proportion to
allocated for all months Carol and John were enrolled. On her
the SLCSP premium that applies to each taxpayer’s coverage
Form 8962, Part IV, line 30, Carol enters John’s SSN in column
family. If no APTC was paid for the policy, the Marketplace may
(b) and enters “0.50” in columns (e) and (g). Column (f) is left
not know which enrollees are in which tax family, and therefore
blank. Instead of allocating the applicable SLCSP premium,
may furnish only one Form 1095-A showing the total premium.
Carol will enter the applicable SLCSP premium that applies to
When this happens, the taxpayer receiving the Form 1095-A
her and Mark.
should provide a copy to the other taxpayers. You and the other
Because John is filing his tax return as married filing taxpayer(s) must complete only column (e) on the appropriate
separately and no exception to the married filing jointly line in Part IV to allocate the enrollment premiums to each family.
requirement applies, he is not an applicable taxpayer and must See Missing or incorrect SLCSP premium on Form 1095-A under
repay the $4,250 in APTC allocated to him, subject to the Line 10, earlier, to determine your correct applicable SLCSP
repayment limitations on line 28. On his Form 8962, Part IV, premium.
line 30, John enters Carol’s SSN in column (b) and enters “0.50” Example. Gary and his 25-year-old nondependent son, Jim,
in column (g). John leaves columns (e) and (f) blank because he enroll in a qualified health plan. Jim has no dependents. The
is not an applicable taxpayer and cannot take the PTC. policy covers Gary, Jim, and Gary’s two young daughters who
Example 2. Kevin and Nancy are married at the end of 2023 are Gary’s dependents. No APTC is paid for this policy. The
and have no dependents. Kevin and Nancy are enrolled in a Form 1095-A furnished by the Marketplace to Gary shows an
qualified health plan for 2023 with an annual premium of $10,000 enrollment premium of $15,000 for the year and the SLCSP
and APTC of $6,500. According to Table 3, Kevin and Nancy premium that applies to a coverage family that incorrectly
follow the rules under Allocation Situation 2. Taxpayers married includes Gary, Gary's daughters, and Jim. (Some states may
at year end but filing separate returns. Nancy is a victim of report -0- or leave column B blank on the Form 1095-A when no
domestic abuse and is unable to file a joint return under the rules APTC is paid.) Gary and Jim determine that the SLCSP premium
outlined in Exception 2—Victim of domestic abuse or spousal that applies to Gary and his two dependents is $12,000 and the
abandonment under Married taxpayers, earlier. Nancy files her SLCSP premium that applies to Jim is $6,000. Gary and Jim are
return using the filing status married filing separately and checks applicable taxpayers and each can take the PTC. According to
the box on the front of Form 8962. Table 3, Gary and Jim use the rules under Allocation Situation 3.
Nancy’s family size for 2023 is one (Nancy). Nancy is the only No APTC.
person in her coverage family. If neither Kevin nor Nancy notifies Gary computes his credit using his household income and
the Marketplace about the change in family circumstances, the family size of three, and the applicable SLCSP premium for a
Form 1095-A that Kevin or Nancy receives will report in column coverage family of three of $12,000. Jim computes his credit
B the premium for the applicable SLCSP that covers Nancy and using his household income and family size of one, and the
Kevin, which will be incorrect. Nancy must determine the correct applicable SLCSP premium for a coverage family of one of
premium for the applicable SLCSP covering only Nancy. Nancy $6,000.
looks up her correct premium for the applicable SLCSP.
Gary and Jim must allocate the enrollment premiums of
Nancy’s federal poverty line percentage is determined using $15,000 reported on the Form 1095-A, Part III, column A, in
Nancy's modified AGI and her family size of one. Nancy takes proportion to each taxpayer's applicable SLCSP premium as
into account $5,000 ($10,000 x 0.50) of the enrollment premiums follows. Gary’s allocated enrollment premiums are $10,000
in figuring her PTC. Nancy must reconcile $3,250 ($6,500 x 0.50) ($15,000 x $12,000/$18,000) (67% of the total premiums of
of the APTC for her coverage. On her Form 8962, Part IV, line 30, $15,000) and Jim’s allocated enrollment premiums are $5,000
Nancy enters Kevin’s SSN in column (b) and enters “0.50” in ($15,000 x $6,000/$18,000) (33% of the total premiums of
columns (e) and (g). Column (f) is left blank. Instead of allocating $15,000).
the applicable SLCSP premium, Nancy will enter the applicable
Gary enters Jim’s SSN on line 30, column (b), and enters
SLCSP premium that applies to Nancy. Nancy enters this
“0.67” in column (e). Jim enters Gary’s SSN on line 30, column
amount on the applicable lines in column (b), lines 12 through
(b), and enters “0.33” in column (e). Gary and Jim leave line 30,
23.
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 Allocation Situation 4. Other situations where a policy is
of $8,700 is paid for them during 2023. Michael and Colleen shared between two tax families. Complete Part IV using the
each file their returns for 2023 as married filing separately and rules in this section if you need to allocate policy amounts and
Exception 2—Victim of domestic abuse or spousal Allocation Situations 1 through 3 do not apply.
abandonment does not apply to either of them. According to Allocation Situation 4 generally applies if another taxpayer
Table 3, Michael and Colleen follow the rules under Allocation indicated to the Marketplace that his or her tax family would
Situation 2. Taxpayers married at year end but filing separate include an individual you are including in your tax family, or you
returns. Michael and Colleen are not applicable taxpayers and indicated to the Marketplace that you would include in your tax
cannot take the PTC. They must allocate the $8,700 APTC family an individual being included in the tax family of another
one-half (50%) to Michael and one-half (50%) to Colleen. On her taxpayer, and APTC was paid on behalf of that individual. In such
Form 8962, Part IV, line 30, Colleen enters Michael’s SSN in cases, the Form 1095-A sent by the Marketplace for the policy
column (b) and enters “0.50” in column (g). On his Form 8962, does not accurately reflect the members of your coverage family
Part IV, line 30, Michael enters Colleen’s SSN in column (b) and and the other taxpayer's coverage family. Therefore, you and the
enters “0.50” in column (g). other tax family must allocate the enrollment premiums, the
Example 4. The facts are the same as in Example 3, except APTC, and the applicable SLCSP premium so that each family is
that only Colleen is covered under the policy. Because Michael able to compute their PTC and reconcile their PTC with the
and Colleen are not applicable taxpayers and cannot take the APTC paid for their coverage.
PTC, Colleen does not complete Part IV of her Form 8962. She Under the rules in this section, you and the other taxpayer
reports all of the APTC on line 11 or lines 12 through 23, may agree on any allocation of the policy amounts between the

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two of you. You may use the percentage you agreed on for every individuals Joe enrolled in a qualified health plan who are
month for which this allocation rule applies, or you may agree on included in Alice’s tax family (1—Jane), divided by the number of
different percentages for different months. However, you must individuals enrolled in the plan (3—Joe, Chris, and Jane). Thus,
use the same allocation percentage for all policy amounts 33% of the policy amounts are allocated to Jane's coverage.
(enrollment premiums, applicable SLCSP premiums, and APTC) Alice is allocated 33% of the enrollment premiums, APTC, and
in a month. If you cannot agree on an allocation percentage, applicable SLCSP premiums for the policy, and the remaining
each taxpayer’s allocation percentage is equal to the number of 67% of each is allocated to Joe.
individuals enrolled by one taxpayer who are included in the tax
family of the other taxpayer for the tax year divided by the total Lines 30 Through 33, Columns (a) Through (g)
number of individuals enrolled in the same policy as the If you shared a policy with another taxpayer in one of the
individual(s). The allocation percentage you use and that you put situations described under Specific Allocation Situations, earlier,
on line 30 of Form 8962 is the percentage of the policy amounts complete line 30, columns (a) through (g), as applicable. If you
for the coverage that you will use to compute your PTC and shared a policy with another taxpayer and you are not making an
reconcile APTC. allocation in all three columns, (e), (f), and (g), leave the column
Policy amounts allocated 100%. If 100% of the policy blank that does not apply.
amounts are allocated to you, check “Yes” on line 9 and
complete Part IV by entering 100 in the appropriate box(es) for If you shared multiple policies during the year or must do
your allocation percentage. If 0% of the policy amounts are more than one allocation for a single policy, complete lines 31
allocated to you, complete Part IV by entering -0- in the through 33 for each separate allocation, as needed. For
appropriate box(es) for your allocation percentage. 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 Not an applicable taxpayer. If you are not an applicable
Marketplace his or her intention to include the individual in his or taxpayer because you are using filing status married filing
her tax family for the year of coverage is responsible for reporting separately and Exception 2—Victim of domestic abuse or
and reconciling the APTC for the individual’s coverage. See spousal abandonment, earlier, does not apply to you, you cannot
Individual you enrolled who is not included in a tax family under take the PTC. Unless you are electing the alternative calculation
Lines 12 Through 23—Monthly Calculation, earlier. for year of marriage, do not enter any percentages in column (e)
Example 1. Joe and Alice have been divorced since January or (f) when completing Part IV.
2022 and have two children, Chris and Jane. Joe enrolls himself, Lines 30 through 33, column (a). Enter the
Chris, and Jane in a qualified health plan for 2023. The annual Marketplace-assigned policy number from Form 1095-A, line 2.
enrollment premium for the plan is $13,000. The applicable If the policy number on the Form 1095-A is more than 15
SLCSP premium is $12,000, APTC is $7,145, and Joe's characters, enter only the last 15 characters.
household income is $69,578.
Lines 30 through 33, column (b). Enter the SSN of the
Jane lives with Alice for more than half of 2023 and Alice taxpayer with whom you are allocating policy amounts. This SSN
claims Jane as a dependent. Joe receives a Form 1095-A may or may not be reported on your Form 1095-A, depending on
showing policy amounts for the qualified health plan. Joe and your relationship to the other taxpayer.
Alice agree to allocate 20% of the policy amounts for the
qualified health plan for Jane's coverage. Therefore, 20% of the Lines 30 through 33, column (c). Enter the first month you are
enrollment premiums, APTC, and the applicable SLCSP allocating policy amounts. For example, if you were enrolled in a
premium are allocated to Alice and 80% are allocated to Joe. policy with your former spouse from January through June, enter
According to Table 3, Joe and Alice use the rules under “01” in column (c).
Allocation Situation 4. Other situations where a policy is shared Lines 30 through 33, column (d). Enter the last month you are
between two tax families. allocating policy amounts. For example, if you were enrolled in a
In computing PTC, Joe takes into account $10,400 of policy with your former spouse from January through June, enter
enrollment premiums ($13,000 x 0.80). Joe must reconcile “06” in column (d).
$5,716 of APTC ($7,145 x 0.80). Joe’s tax family for 2023 Lines 30 through 33, column (e). If your allocation situation
includes only Joe and Chris, and Joe’s household income of requires you to allocate the enrollment premiums on Form
$69,578 is 380% of the federal poverty line for a family size of 1095-A, lines 21 through 32, column A, enter your allocation
two. Joe’s applicable SLCSP premium for 2023 is $9,600 percentage for that policy in column (e). Enter your allocation
($12,000 x 0.80). Joe’s PTC for 2023 is $4,359 (the lesser of percentage as a decimal rounded to two places (for example, for
$4,359, the excess of Joe’s applicable SLCSP premium of 40%, enter “0.40”). Otherwise, leave column (e) blank.
$9,600 minus the contribution amount of $5,566 ($69,578 x
0.0800), or $10,400, Joe's enrollment premiums). Joe has Lines 30 through 33, column (f). If your allocation situation
excess APTC of $1,357 (the excess of the APTC of $5,716 over requires you to allocate the applicable SLCSP premium on Form
the PTC of $4,359). 1095-A, lines 21 through 32, column B, enter your allocation
When Joe completes Part IV of Form 8962, he enters Alice’s percentage for that policy in column (f). Enter your allocation
SSN on line 30, column (b), and enters “0.80” in columns (e), (f), percentage as a decimal rounded to two places (for example, for
and (g). Alice is responsible for reconciling $1,429 ($7,145 x 67%, enter “0.67”). You will enter an allocation percentage in
0.20) of APTC for Jane’s coverage. If Alice is eligible for the PTC, column (f) in the following two circumstances.
she will take into account $2,600 ($13,000 x 0.20) of the • You allocated the policy amounts under Allocation Situation 1.
enrollment premiums for Jane and $2,400 ($12,000 x 0.20) of Taxpayers divorced or legally separated in 2023, earlier.
the applicable SLCSP premiums. Alice must compute her • You allocated the policy amounts under Allocation Situation 4.
contribution amount using the federal poverty line percentage for Other situations where a policy is shared between two tax
the household income and family size reported on her Form families, earlier.
8962. In all other situations, leave column (f) blank because you do
Example 2. The facts are the same as in Example 1, except not allocate the applicable SLCSP premium reported in those
that Joe and Alice do not agree on an allocation percentage. situations. Instead, you must determine the correct applicable
Therefore, the allocation percentage equals the number of SLCSP premium for your coverage family and enter that amount

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on Form 8962, lines 12 through 23, column (b). See Pub. 974 for return, carefully review all of the following before attaching Form
information on determining the correct premium for the 8962 to your tax return.
applicable SLCSP or, if you enrolled through the federally
Entering amounts from Form 1095-A. Form 8962 and the IRS
facilitated Marketplace, go to HealthCare.gov/Tax-Tool/.
electronic filing program provide for entries of dollars only. Your
Lines 30 through 33, column (g). If your allocation situation Form 1095-A may include amounts in dollars and cents. You
requires you to allocate the APTC on Form 1095-A, lines 21 should round the amounts on Form 1095-A to the nearest whole
through 32, column C, enter your allocation percentage for that dollar and enter dollars only on Form 8962. If you file a paper
policy in column (g). Enter your allocation percentage as a return and do not round amounts to whole dollars, be sure to
decimal rounded to two places (for example, for 80%, enter enter the decimal point to separate dollars and cents.
“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
Line 34 on lines 24 and 25. Review your entries on line 11, or lines 12
If you have completed your required allocations of policy through 23, if your entries on lines 24 and 25 seem higher than
amounts shown on Forms 1095-A using lines 30 through 33, expected (for example, greater than $25,000). Examples of math
check the “Yes” box on line 34. If you must make more than four errors include the following.
allocations of policy amounts shown on Forms 1095-A, check • Dollar and cents amounts from Form 1095-A entered as
the “No” box on line 34 and attach a statement to your return dollars on Form 8962.
providing the information shown on lines 30 through 33, columns • Transposition of numbers or errors in amounts (for example,
(a) through (g), for each additional allocation. line 12, column (a), monthly enrollment premium of $1,200
If you got married in 2023 and APTC was paid for an entered as $12,000).
individual in your tax family, see Table 4 under Line 9 in the • Annual totals from Form 1095-A, line 33, entered as monthly
instructions for Part II, earlier, to determine if you should amounts on Form 8962, lines 12 through 23.
complete Part V. If you do not complete Part V, check the “No” Line 2b. Complete line 2b only if your dependent(s) is required
box on Form 8962, line 10; skip line 11; and continue to Lines 12 to file an income tax return. You enter your and your spouse's (if
Through 23—Monthly Calculation in the instructions for Part II, filing a joint return) modified AGI on line 2a. If you are not
earlier. required to complete line 2b, enter your modified AGI from
line 2a on line 3.
Part V—Alternative Calculation for
Line 5. Review your entries on Worksheet 2 for accuracy. An
Year of Marriage incorrect entry on this line will impact the amount of your PTC.
Complete Part V to elect the alternative calculation for your Line 11. Use the amounts shown on Form 1095-A, line 33
pre-marriage months. Electing the alternative calculation is (columns A, B, and C), for completing line 11. Do not use
optional, but may reduce the amount of excess APTC you must monthly amounts from Form 1095-A, lines 21 through 32
repay. To be eligible to make this election, you must meet either (columns A, B, and C). If you are instructed to complete line 11,
of the following conditions. 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
If you, your spouse, or any individual in your tax family had completing lines 12 through 23. Do not use total amounts from
coverage under a qualified health plan for at least 1 month Form 1095-A, line 33. If you are instructed to complete lines 12
before your first full month of marriage, use the worksheets and through 23, do not complete line 11.
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
Do not go to Pub. 974 until you have completed Table 4 8962, your entry on line 24 should be -0-. If you enter an amount
! to determine whether you meet the requirements to elect greater than -0-, the IRS will reduce your entry to -0-.
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 sure to enter that amount on Schedule 3 (Form 1040), line 9.
in Pub. 974 under Alternative Calculation for Year of Marriage.
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 amount on Schedule 2 (Form 1040), line 2.
in Pub. 974 under Alternative Calculation for Year of Marriage.
Part V—Alternative calculation for year of marriage elec-
How To Avoid Common Mistakes in tion. Confirm your entries for alternate start and stop months.
These months should be inclusive of all months you are using a
Completing Form 8962 reduced monthly contribution. Either you or your spouse should
Mistakes in completing Form 8962 can cause you to pay too have a start month that is the same as the first month you claim
much tax, delay the processing of your return or refund, or cause the PTC on lines 12 through 23. For example, if your first monthly
you to receive correspondence from the IRS. To avoid making entry in Part II is on line 14 for March, either you or your spouse
common mistakes on your Form 8962 and on your income tax should enter “03” as the alternate start month in Part V.

Instructions for Form 8962 (2023) -19-

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Index
 
                                                                             Modified AGI 3
A                                         D                                  Monthly credit amount  3
Abandonment 5                             Domestic abuse 5
Advance payment of the premium tax                                           P
  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
                                          H                                  Qualified health plan 4
Allocation policy amounts:
  Divorced or legally separated 16        Household income  3
                                                                             S
  Married but not filing a joint return 16
  No APTC  17                             I                                  Spousal abandonment    5
  Two or more tax families 17             Individuals who are incarcerated 5
Alternative calculation for year of       Individuals who are not lawfully   T
  marriage 10                               present 5                        Tax family 3
Applicable SLCSP premium   4
Applicable taxpayer 5                     M
                                          Married filing separately 6
C                                         Married taxpayers 5
Coverage family 3                         Minimum essential coverage (MEC)  4

                                                         -20-

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