Instructions For Form 8962 - Premium Tax Credit (Ptc)

Part II—Premium Tax Credit Claim

Multiple allocations in the same month. If a qualified health

plan covers individuals in your tax family and individuals in two

and Reconciliation of Advance

or more other tax families for one or more months, see the rules

Payment of Premium Tax Credit

in Pub. 974 under Allocation of Policy Amounts Among Three or

More Taxpayers.

Example. One qualified health plan covers Bret, his spouse

Line 9

Paulette, and their daughter Sophia from January through

Before you complete line 10, you must complete

Part IV

if you

August, and APTC is paid for the coverage of all three. Bret and

are

Allocating policy amounts

(see below) with another taxpayer

Paulette divorce on August 26. Bret and Paulette each file a tax

and complete

Part V

if you want to use the

Alternative calculation

return using a filing status of single. Sophia is claimed as a

for year of marriage

(see below). Both of these situations may

dependent by her grandfather, Mike. Bret, Paulette, and Mike

apply to you, so be sure to read the rest of the instructions for

must allocate the amounts from Form 1095-A for the months of

Line

January through August on their tax returns using the

worksheets and instructions in Pub. 974 because amounts on

Allocating policy amounts. You need to allocate policy

Form 1095-A must be allocated among three tax families (Bret’s,

amounts (enrollment premiums, SLCSP premiums, and/or

Paulette’s, and Mike’s).

APTC) on a Form 1095-A between your tax family and another

tax family if:

Multiple allocations in different months. You may need to

1. The policy covered at least one individual in your tax

allocate policy amounts under a qualified health plan using

family and at least one individual in another tax family, and

different rules for different months if you had a change in

circumstance. Use

Table 3

to determine which allocation rule to

2. Either:

use for each month.

a. You received a Form 1095-A for the policy that does not

Example. Henry enrolled himself, his spouse, Cara, and

accurately represent the members of your tax family who were

their two dependent children, Heidi and Matt, in a policy for 2017

enrolled in the policy (meaning that it either lists someone who is

purchased at the Marketplace. APTC was paid on behalf of

not in your tax family or does not list a member of your tax family

each. The couple divorced on June 30. Henry purchased

who was enrolled in the policy), or

different health insurance for himself at the Marketplace for July

b. The other tax family received a Form 1095-A for the policy

through December. Cara also purchased different health

that includes a member of your tax family.

insurance at the Marketplace for July through December for

If both 1 and 2 above apply, check the “Yes” box. For each

herself, Heidi, and Matt. Henry claims Heidi as a dependent on

policy to which 1 and 2 above apply, follow the instructions in

his tax return. Cara claims Matt as a dependent on her tax

Table 3. Allocation of Policy Amounts—Line

9, later, to

return. According to

Table

3, Henry and Cara will allocate the

determine which allocation rule applies for that qualified health

amounts from the policy for January through June on line 30

plan.

using the rules under

Allocation Situation 1. Taxpayers divorced

or legally separated in

2017, later. For the months Henry and

A qualified health plan may have covered at least one

Cara were divorced (July through December), they will allocate

individual in your tax family and one individual not in your tax

the amounts from the policy on line 31 using the rules under

family if:

Allocation Situation 4. Other situations where a policy is shared

You got divorced during the year,

between two tax

families, later.

You are married but filing a separate return from your spouse,

You or an individual in your tax family was enrolled in a

Alternative calculation for year of marriage. If you got

qualified health plan by someone who is not part of your tax

married during 2017 and APTC was paid for an individual in your

family (for example, your ex-spouse enrolled a child whom you

tax family, you may want to use the alternative calculation for

are claiming as a dependent), or

year of marriage, an optional calculation that may allow you to

You or an individual in your tax family enrolled someone not

repay less excess APTC than you would under the general rules.

part of your tax family in a qualified health plan (for example, you

Follow the instructions in

Table 4. Alternative Calculation for

enrolled a child whom your ex-spouse is claiming as a

Year of Marriage

Eligibility, later, to determine whether you

dependent).

qualify for the alternative calculation.

Example. One qualified health plan covers Bret, his spouse

If you need to allocate policy amounts and also are using the

Paulette, and their daughter Sophia from January through

alternative calculation for year of marriage, follow the

August, and APTC is paid for the coverage of all three. Bret and

instructions in

Table 3

and complete Part IV before you follow

Paulette divorce on December 10. Bret files a tax return using a

the instructions for

Table 4

and complete Part V.

head of household filing status and claims Sophia as a

If you are not allocating policy amounts and not using the

dependent. Paulette files a tax return using a filing status of

alternative calculation for year of marriage, check the “No” box

single. Bret and Paulette must allocate the amounts from Form

and go to line 10.

1095-A for the months of January through December on their tax

returns using the instructions in

Table 3. Allocation of Policy

Amounts—Line

9, later.

-10-

Instructions for Form 8962 (2017)

Instructions For Form 8962 - Premium Tax Credit (Ptc) - 2017 Page 10

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