Instructions For Form 8962 - Premium Tax Credit (Ptc)

present is enrolled with one or more family members who are

Keith claims Ben and Grace as dependents and Stephanie

lawfully present for one or more months of the year.

claims Max as a dependent for 2017. Keith and Stephanie agree

to allocate the policy amounts 33% to Stephanie and 67% to

Table 5. Repayment Limitation

Keith. Therefore, 33% of the enrollment premium, the applicable

SLCSP premiums, and APTC are allocated to Stephanie and

IF the amount on Form 8962, line 5

THEN enter on line 28 . . .

67% of these amounts are allocated to Keith. The allocation is

is . . .

only for the months Keith and Stephanie were married.

for a filing status

for any other filing

On her Form 8962, Part IV, line 30, Stephanie enters Keith’s

status—

social security number in column (b) and enters “0.33” in

Single—

columns (e), (f), and (g). On his Form 8962, Part IV, line 30,

Less than 200

$300

$600

. . . . . . . . . . . .

Keith enters Stephanie’s social security number in column (b)

At least 200 but less than 300

$750

$1,500

. . .

and enters “0.67” in columns (e), (f), and (g). Stephanie and

At least 300 but less than 400

$1,275

$2,550

. . .

Keith both enter “01” in column (c) and “07” in column (d).

400 or 401

leave line 28 blank

Example 2. The facts are the same as in

Example 1

except

. . . . . . . . . . . . . .

that Keith and Stephanie cannot agree on an allocation

percentage. Therefore, 50% of the enrollment premiums, the

applicable SLCSP premium, and APTC are allocated to each

Line 29

taxpayer. On their Forms 8962, Part IV, line 30, Keith and

Enter the smaller of line 27 or line 28. If line 28 is blank, enter the

Stephanie each enter “0.50” in columns (e), (f), and (g).

amount from line 27 on line 29. Also enter the amount from Form

Allocation Situation 2. Taxpayers married at year end but

8962, line 29 on Form 1040, line 46; Form 1040A, line 29; or

filing separate returns. You and your spouse must equally

Form 1040NR, line 44.

allocate (50% to each spouse) certain policy amounts if all of the

Part IV—Allocation of Policy Amounts

following conditions are met.

You were married at the end of 2017.

See the instructions for

Line 1

and

Line 9

to determine whether

You are filing a separate return from your spouse.

you need to complete Part IV. If you complete Part IV, check the

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

“No” box on line 10.

same policy as your spouse or an individual in your spouse's tax

family at any time during 2017.

Specific Allocation Situations

Married individuals who file separate returns are generally not

Allocation Situation 1. Taxpayers divorced or legally sepa-

eligible to take the PTC. However you may be able to take the

rated in 2017. You and your former spouse must allocate

PTC if you meet either of the following conditions.

policy amounts on your separate returns to figure your PTC and

You file a return as single or head of household (see

reconcile it with your APTC if both of the following apply.

Exception 1—Certain married persons living apart

under Married

You and your former spouse were married to each other at

taxpayers, earlier).

some point during 2017 but were no longer married to each

You file a return as married filing separately due to domestic

other at the end of 2017.

abuse or spousal abandonment (see

Exception 2—Victim of

For one or more months of marriage, you and your former

domestic abuse or spousal abandonment

under Married

spouse were enrolled in the same qualified health plan, or you or

taxpayers, earlier).

an individual in your tax family (as shown on your tax return) was

If Exception 1 or Exception 2 applies, follow rules in the next

enrolled in the same policy as your former spouse or as an

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

You will allocate between you and your former spouse the

spousal

abandonment), later.

total enrollment premiums, the applicable SLCSP premium, and

Exception 1—Certain married persons living apart or

APTC for coverage under the plan during the months you were

Exception 2—Victim of domestic abuse or spousal

married. You will find these amounts on your Form(s) 1095-A,

abandonment. Enter “0.50” in columns (e) and (g) of the

Part III, columns A, B, and C, respectively. You and your former

appropriate line in Part IV to allocate the enrollment premium

spouse may agree to allocate any percentage (from zero percent

and APTC. Leave column (f) blank because you do not allocate

to one hundred percent) of these amounts to one of you (with the

the applicable SLCSP premium. Instead, enter the SLCSP

remainder allocated to the other), but you must allocate all three

premium that applies to your coverage family on lines 12 through

amounts using the same percentage. If you do not agree on a

23. See

Example 1

and

Example

2, later.

percentage, you and your former spouse must allocate 50% of

If you enrolled in coverage in the Marketplace with your

each of these amounts to you and 50% of each to your former

spouse, or with another individual who is not in your tax

spouse.

family, your coverage family and applicable SLCSP

Policy amounts allocated 100%. If 100% of policy amounts

CAUTION

premium may be different from the coverage family and

are allocated to you, check “Yes” on line 9 and complete Part IV

applicable SLCSP premium the Marketplace used to determine

by entering 100 in the appropriate box(es) for your allocation

the amount of your APTC. In that case you must use a different

percentage. If 0% of the policy amounts are allocated to you,

applicable SLCSP premium to calculate your credit than the

complete Part IV by entering -0- in the appropriate box(es) for

amount reported on Form 1095-A, Part III, column B. See Pub.

your allocation percentage.

974 for information on determining the correct applicable SLCSP

Example 1. Keith and Stephanie are married at the beginning

premium or, if you enrolled through the federally facilitated

of 2017 and have three children, Ben, Grace, and Max. In

Marketplace, go to HealthCare.gov/Tax-Tool/.

January, Keith enrolls Ben, Grace, and Max in a qualified health

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

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

2017.

not an applicable taxpayer. See

Example 3

and

Example

4, later.

-16-

Instructions for Form 8962 (2017)

Instructions For Form 8962 - Premium Tax Credit (Ptc) - 2017 Page 16

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