Instructions For Form 8962 - Premium Tax Credit (Ptc)

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

You divorced or legally separated from a spouse in 2017; and

For one or more months of marriage, the policy covered at least one individual in your tax family AND at least one individual in your former spouse's tax family…

Then allocate using the rules in

Allocation Situation 1. Taxpayers divorced or legally separated in 2017

Part IV—Allocation of Policy

Amounts.

Otherwise, continue to Step 2.

STEP 2

You were married at the end of 2017 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

Part IV—Allocation of Policy

Amounts.

Otherwise, continue to Step 3.

*Also follow these instructions if you meet the rules in

Exception 1—Certain married persons living apart

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

No APTC was paid for the policy...

Then allocate using the rules in

Allocation Situation 3. No APTC

Part IV—Allocation of Policy

Amounts.

Otherwise, allocate using the rules in

Allocation Situation 4. Other situations where a policy is shared between two tax families

Part IV—Allocation of Policy

Amounts.

Table 4. Alternative Calculation for Year of Marriage Eligibility

Answer questions 1–5 below to determine whether you may be eligible to elect the alternative calculation for year of marriage.

Were you and your spouse each unmarried on January 1, 2017?

Yes. Continue to the next question in this table.

No. You are not eligible to elect the alternative calculation. Do not complete Part V. If you did not complete Part IV, check the “No” box on line 9 and

continue to line 10. If you completed Part IV, check the “No” box on line 10, skip line 11, and continue to

Lines 12 through 23—Monthly

Calculation, later.

Were you married on December 31, 2017?

Yes. Continue to the next question in this table.

No. You are not eligible to elect the alternative calculation. Do not complete Part V. If you did not complete Part IV, check the “No” box on line 9 and

continue to line 10. If you completed Part IV, check the “No” box on line 10, skip line 11, and continue to

Lines 12 through 23—Monthly

Calculation, later.

Are you filing a joint return with your spouse for 2017?

Yes. Continue to the next question in this table.

No. You are not eligible to elect the alternative calculation. Do not complete Part V. If you did not complete Part IV, check the “No” box on line 9 and

continue to line 10. If you completed Part IV, check the “No” box on line 10, skip line 11, and continue to

Lines 12 through 23—Monthly

Calculation, later.

Was anyone in your tax family enrolled in a qualified health plan before your first full month of marriage? (For example, if you got married on July 15, your first

full month of marriage was August.)

Yes. Continue to the next question in this table.

No. You are not eligible to elect the alternative calculation. Do not complete Part V. If you did not complete Part IV, check the “No” box on line 9 and

continue to line 10. If you completed Part IV, check the “No” box on line 10, skip line 11, and continue to

Lines 12 through 23—Monthly

Calculation, later.

Was APTC paid for anyone in your tax family during 2017?

Yes. You are eligible to elect the alternative calculation for year of marriage if excess APTC was paid during 2017.

If you entered 400 or less on Form 8962, line 5, continue to

Worksheet 3

next to determine whether excess APTC was paid during 2017.

If you entered 401 on Form 8962, line 5, excess APTC was paid, and you are eligible for the alternative calculation. Do not complete Worksheet 3. Instead,

see Alternative Calculation for Year of Marriage in Pub. 974 to determine if electing the alternative calculation reduces your repayment amount.

No. You are not eligible to elect the alternative calculation. Do not complete Part V. If you did not complete Part IV, check the “No” box on line 9 and

continue to line 10. If you completed Part IV, check the “No” box on line 10, skip line 11, and continue to

Lines 12 through 23—Monthly

Calculation, later.

-11-

Instructions for Form 8962 (2017)