Instructions For Form 8962 - Premium Tax Credit (Ptc) - 2017 Page 12
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20Worksheet 3. Alternative Calculation for Marriage Eligibility
If you checked the "Yes" box on line 5 of Table 4 and you entered 400 or less on Form 8962, line 5, complete this worksheet to determine whether you
received excess APTC in 2017.
If Part IV—Allocation of Policy Amounts applies to you, do not complete this worksheet until you have completed Part IV.
!
CAUTION
(a) Form(s) 1095-A,
(b) Form(s) 1095-A,
(c) Form 8962,
(d) Subtract column
(e) Smaller of
(f) Form(s) 1095-A,
Monthly
lines 21–32, column
lines 21–32, column
line 8b
(c) from column (b)
column (a) or
lines 21–32, column
Calculation
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 2017. 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 2017. 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 in 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 in 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
may not be accurately reflected on your Form 1095-A. If either of
these two situations apply 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
If you were enrolled in a qualified health plan for fewer
premium for every month. If the correct applicable SLCSP
than 12 months during 2017, check the “No” box and
premium is not the same for every month of 2017, check the
TIP
continue to lines 12–23.
“No” box and continue to lines 12–23. The two situations in
which your SLCSP may not be accurately reflected on your Form
Full-year coverage with no changes on Form 1095-A, Part
1095-A are:
III, columns A or B. Check the “Yes” box and continue to
1. No APTC was paid for your coverage. If no APTC was
line 11 if all of the following apply for each qualified health plan
paid for your or your family member’s coverage, the SLCSP
you or a member of your tax family was enrolled in for 2017.
premium reported in Part III, column B, lines 21 through 32 of
Otherwise, check the “No” box and continue to lines 12–23.
Form 1095-A may be wrong, left blank, or reported as -0-. To
You were enrolled in the qualified health plan for all 12 months
determine your applicable SLCSP premium for each month, see
during 2017.
Pub. 974 or, if you enrolled through the federally facilitated
Your enrollment premium was the same for every month of
Marketplace, go to HealthCare.gov/Tax-Tool/. If your correct
2017. Your enrollment premium is reported in Part III, column A,
applicable SLCSP premium is not the same for all 12 months,
lines 21 through 32, of Form 1095-A.
check the “No” box and continue to lines 12–23.
Your SLCSP premium is the same for every month of 2017.
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 2017 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,
premium on Form 1095-A
below.
column B, lines 21 through 32 of Form 1095-A may be wrong.
Missing or incorrect SLCSP premium on Form 1095-A.
Generally, there are two situations where your SLCSP premium
-12-
Instructions for Form 8962 (2017)
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