Instructions For Form 8962 - Premium Tax Credit (Ptc) - 2017 Page 14

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federal poverty line or you are using filing status married filing
the applicable SLCSP premium shown on the Form(s) 1095-A
separately and
Exception 2—Victim of domestic abuse or
that you did not allocate.
spousal
abandonment, earlier, does not apply to you, you
If a -0- appears on Form 1095-A, on any of lines 21 through
cannot take the PTC. You must repay some or all of the APTC
32, column A, you are not entitled to a monthly credit amount for
entered on line 11, column (f). To complete the rest of the form,
that month because your enrollment premiums were not paid.
skip lines 12 through 23, enter -0- on line 24, and enter the
Enter -0- on the appropriate line on Form 8962, column (b).
amount from line 11, column (f), on lines 25 and 27. Then
Need to determine correct applicable SLCSP premium. If
complete lines 28 (if it applies to you) and 29. Enter the amount
during 2017, your coverage family changed or you moved and
from line 29 on your Form 1040, line 46; Form 1040A, line 29; or
you did not notify the Marketplace, or if no APTC was paid, the
Form 1040NR, line 44.
applicable SLCSP premium reported on your Form(s) 1095-A
may be missing or incorrect. See
Missing or incorrect SLCSP
Lines 12 through 23—Monthly Calculation
premium on Form 1095-A
under Line 10, earlier, to determine
your correct applicable SLCSP premium to enter in column (b).
Note. If you checked the “No” box on line 10 and you are
Marriage in 2017. If you got married in 2017 and you and
completing lines 12 through 23, do not complete line 11.
your spouse (or individuals in your tax family) were enrolled in
If you checked the “Yes” box on line 6 and you did not elect
separate qualified health plans during months prior to your first
the alternative calculation for year of marriage or you are using
full month of marriage, add together the amounts from Form
filing status married filing separately and
Exception 2—Victim of
1095-A, column B, for each plan (or plans) and enter the total. If
domestic abuse or spousal
abandonment, earlier, does not
you completed
Part V—Alternative Calculation for Year of
apply to you, skip columns (a) through (e), and complete only
Marriage, use the instructions in Pub. 974 for the entries to make
column
(f), later.
for your pre-marriage months.
Column (c). If you did not complete
Part V—Alternative
If you or a family member isn't lawfully present in the United
Calculation for Year of
Marriage, enter on lines 12 through 23,
States and was enrolled in a qualified health plan, see
column (c), your monthly contribution amount from line 8b. If
Individuals Not Lawfully Present in the United States Enrolled in
columns (a) and (b) of any of lines 12 through 23 are blank,
a Qualified Health Plan in Pub. 974 for instructions on what
leave column (c) of the corresponding line blank.
amounts to enter in columns (a) and (b).
If you completed
Part V—Alternative Calculation for Year of
Column (a). Enter on lines 12 through 23, column (a), the
Marriage, see Pub. 974 for how to complete column (c).
amount of the monthly premiums reported on Form 1095-A, lines
Column (d). Subtract the amount in column (c) from the
21 through 32, column A, for the corresponding month. If you
amount in column (b). If the result is zero or less, enter -0-.
have more than one Form 1095-A affecting a particular month,
add the amounts together for that month and enter the total on
Column (e). Enter for each month the lesser of the amount in
the appropriate line on Form 8962, column (a). This amount is
column (a) or the amount in column (d) for that month.
the total of your enrollment premiums for the month, including
Note. Do not follow this instruction if you were provided a
the portion paid by APTC.
qualified small employer health reimbursement arrangement
If a -0- appears on Form 1095-A, on any of lines 21 through
(QSEHRA). See Qualified Small Employer Health
32, column A, you are not entitled to a monthly credit amount for
Reimbursement Arrangement in Pub. 974 for instructions on
that month because enrollment premiums were not paid.
how to figure the amounts to enter in column (e). If the QSEHRA
Enter -0- on the appropriate line on Form 8962, column (a).
was unaffordable for a month and you had to reduce the monthly
If you completed
Part IV—Allocation of Policy Amounts
for
PTC (but not below -0-) by the monthly permitted benefit
any Form 1095-A, add the monthly premium amounts allocated
amount, write “QSEHRA” in the top margin on page 1 of Form
to you, if any, using the allocation percentage you entered on
8962 to explain your entry and avoid delay in the processing of
Form 8962, lines 30 through 33, column (e), to the monthly
your return.
premiums for other policies that you did not allocate.
Column (f). Enter on lines 12 through 23, column (f), the
Column (b). Enter on lines 12 through 23, column (b), the
amount of the monthly APTC reported on Form 1095-A, lines 21
amount of the monthly applicable SLCSP premium reported on
through 32, column C. If you have more than one Form 1095-A
Form 1095-A, lines 21 through 32, column B, for the
affecting a particular month, add the amounts together for that
corresponding month. If you have more than one Form 1095-A
month and enter the total on the appropriate line on Form 8962,
showing coverage in a particular month, use the following rules
column (f).
to determine the amounts to enter on Form 8962, column (b), for
If you completed
Part IV—Allocation of Policy Amounts
for
that month.
any Form 1095-A, include only the amounts of the monthly
If individuals in your coverage family enrolled in separate
APTC allocated to you, if any, using the allocation percentage
policies in the same state, you will receive a Form 1095-A for
you entered on Form 8962, lines 30 through 33, column (g), and
each policy. The Marketplace should have entered the same
combine that amount with the amounts of the monthly APTC for
SLCSP premium, which applies to all members of your coverage
other policies that you did not allocate.
family for coverage that month, on each Form 1095-A. Enter the
Not an applicable taxpayer. If you are not an applicable
amount from column B of only one Form 1095-A—do not add
taxpayer because your household income is over 400% of the
the amounts from each form. Enter this amount on Form 8962,
federal poverty line or you are using filing status married filing
lines 12 through 23, column (b). See
Marriage in
2017, later, if
separately and
Exception 2—Victim of domestic abuse or
you got married during 2017.
spousal
abandonment, earlier, does not apply to you, then you
If individuals in your coverage family enrolled in qualified
must repay all of the total APTC entered on lines 12 through 23,
health plans in different states, add together the amounts from
column (f) (unless the alternative calculation for year of marriage
column B of Forms 1095-A from each state and enter the total on
rule applies to you and you are able to reduce your repayment
Form 8962, lines 12 through 23, column (b).
amount, or you are filing married filing separately and a
If you completed
Part IV—Allocation of Policy Amounts
for
repayment limitation applies). To complete the rest of the form,
any Form 1095-A, add the amounts of applicable SLCSP
enter -0- on line 24, and enter the total of lines 12 through 23,
premium allocated to you, if any, using the allocation percentage
column (f), on lines 25 and 27. Then complete lines 28 (if it
you entered on Form 8962, lines 30 through 33, column (f), to
-14-
Instructions for Form 8962 (2017)

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