Instructions For Form 8962 - Premium Tax Credit (Ptc)

but not more than 400% of the federal poverty line for your family

You check the box on your Form 8962 to certify that you are a

size (provided in Tables 1-1, 1-2, and 1-3, later) and no one can

victim of domestic abuse or spousal abandonment.

claim you as a dependent for 2017. In addition, if you were

You do not meet the three-year limit for Exception 2,

married at the end of 2017, you must file a joint return to be an

described below.

applicable taxpayer unless you meet one of the exceptions

Domestic abuse. Domestic abuse includes physical,

described under

Married

taxpayers, later.

psychological, sexual, or emotional abuse, including efforts to

control, isolate, humiliate, and intimidate, or to undermine the

For individuals with household income below 100% of the

victim's ability to reason independently. All the facts and

federal poverty line, see

Household income below 100% of the

circumstances are considered in determining whether an

federal poverty line

under line 6, later.

individual is abused, including the effects of alcohol or drug

Individuals who are incarcerated. Individuals who are

abuse by the victim’s spouse. Depending on the facts and

incarcerated (other than pending disposition of charges, for

circumstances, abuse of an individual’s child or other family

example awaiting trial) are not eligible for coverage in a

qualified

member living in the household may constitute abuse of the

health plan

through a Marketplace. However, these individuals

individual.

may be applicable taxpayers and take the PTC for the coverage

Spousal abandonment. A taxpayer is a victim of spousal

of individuals in their

tax families

who are eligible for coverage in

abandonment for a tax year if, taking into account all facts and

a qualified health plan.

circumstances, the taxpayer is unable to locate his or her

Individuals who are not lawfully present. Individuals who

spouse after reasonable diligence.

are not lawfully present in the United States are not eligible for

Three-year limit for Exception 2. You cannot claim the PTC

coverage in a

qualified health plan

through a Marketplace. They

using this exception for more than three consecutive years. For

cannot take the PTC for their own coverage and are not eligible

example, if you used this exception to claim the PTC on your tax

for the repayment limitations in

Table 5

for APTC paid for their

returns for 2014, 2015, and 2016, you cannot use this exception

own coverage. However, these individuals may be applicable

to claim the PTC on your 2017 return.

taxpayers and take the PTC for the coverage of individuals in

Married filing separately. If you file as married filing

their

tax

families, such as their children, who are lawfully present

separately and are not a victim of domestic abuse or spousal

and eligible for coverage in a qualified health plan. For more

abandonment (see

Exception 2—Victim of domestic abuse or

information about who is treated as lawfully present for this

spousal abandonment

under Married taxpayers above), then

purpose, visit HealthCare.gov. See Individuals Not Lawfully

you are not an

applicable taxpayer

and you cannot take the

Present in the United States Enrolled in a Qualified Health Plan

PTC. You generally must repay all of the APTC paid for a

in Pub. 974 for more information on reconciling APTC when an

qualified health plan

that covered only individuals in your

tax

unlawfully present person is enrolled individually or with lawfully

family. If the policy also covered at least one individual in your

present family members.

spouse’s tax family, you generally must repay half of the APTC

Married taxpayers. If you are considered married for federal

paid for the policy. See the instructions for

Line

9, later.

income tax purposes, you must file a joint return with your

However, the amount of APTC you have to repay may be limited.

spouse to take the PTC unless one of the two exceptions below

See the instructions for

Line

28, later.

applies to you.

You are not considered married for federal income tax

Specific Instructions

purposes if you are divorced or legally separated according to

your state law under a decree of divorce or separate

Name. Print or type your name exactly as you entered it on your

maintenance. In that case, you cannot file a joint return but may

tax return. If you are married and filing a joint return, enter the

be able to take the PTC on your separate return. See Pub. 501,

name that appears first on your return.

Exemptions, Standard Deduction, and Filing Information.

Social security number. The social security number on this

If you are considered married for federal income tax

form should match the social security number on your tax return.

purposes, you may be eligible to take the PTC without filing a

If you are married and filing a joint return, enter the first social

joint return if one of the two exceptions below applies to you. If

security number that appears on your tax return.

Exception 1

applies, you can file a return using head of

household or single filing status and take the PTC. If

Exception 2

If you entered an individual taxpayer identification number

applies, you are treated as married but can take the PTC with

(ITIN) on your tax return, enter this number on Form 8962.

the filing status of married filing separately.

Victims of domestic abuse or spousal abandonment.

Exception 1—Certain married persons living apart. You

Check the box on the line above Part I of Form 8962 if you are

may file your return as if you are unmarried and take the PTC if

filing as married filing separately, are a victim of domestic abuse

one of the following applies to you.

or spousal abandonment, and qualify for

Exception 2—Victim of

You file a separate return from your spouse on Form 1040 or

domestic abuse or spousal abandonment

under Married

Form 1040A because you meet the requirements for Married

taxpayers, earlier. By checking this box, you are certifying that

persons who live apart under Head of Household in the

you qualify for an exception to the requirement to file a joint

instructions for Form 1040 or Form 1040A.

return with your spouse. Do not attach documentation of the

You file as single on your Form 1040NR because you meet

abuse or abandonment to your tax return. Keep any

the requirements for Married persons who live apart under Were

documentation you may have with your tax return records. For

You Single or Married? in the instructions for Form 1040NR.

examples of what documentation to keep, see Pub. 974.

Exception 2—Victim of domestic abuse or spousal

Married filing separately. If APTC was paid for your coverage

abandonment. If you are a victim of domestic abuse or spousal

but you cannot take the PTC because you are married filing a

abandonment, you can file a return as married filing separately

separate return and you do not qualify for an exception to the

and take the PTC for 2017 if all of the following apply to you.

joint filing requirement, complete lines 1 through 5 to figure your

You are living apart from your spouse at the time you file your

separate household income as a percentage of the federal

2017 tax return.

poverty line. Skip lines 6 through 8b and complete lines 9 and 10

You are unable to file a joint return because you are a victim

(and Part IV, if applicable). When completing line 11 or lines 12

domestic abuse

(described next) or

spousal abandonment

through 23, complete only column (f). Then complete the rest of

(described below).

the form to determine how much you must repay.

-5-

Instructions for Form 8962 (2017)

Instructions For Form 8962 - Premium Tax Credit (Ptc) - 2017 Page 5

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