Introduction
To determine if you can take the PTC, see the Can You Take the PTC, later, and Form 8962 and its separate instructions.
This . provides additional information to help you determine if your health care coverage is minimum essential coverage.
This . also provides additional instructions for taxpayers in the following special situations.
•Taxpayers who are filing a separate return from their spouses because of domestic abuse or abandonment.
•Taxpayers who must repay excess APTC and want to determine their eligibility for penalty relief.
•Taxpayers who need to calculate PTC and APTC for a policy that covered an individual not lawfully present in the United States.
•Taxpayers who are filing a tax return but who are not claiming any personal exemptions.
•Taxpayers who need to determine the applicable second lowest cost silver plan (SLCSP) premium.
•Taxpayers who need to allocate policy amounts because one qualified health plan covers individuals from three or more tax families in the same month.
•Taxpayers who married during the tax year and want to use an alternative calculation that may lower their taxes.
•Self-employed taxpayers.
To determine if you can take the PTC, see the Can You Take the PTC, later, and Form 8962 and its separate instructions.
This . provides additional information to help you determine if your health care coverage is minimum essential coverage.
This . also provides additional instructions for taxpayers in the following special situations.
•Taxpayers who are filing a separate return from their spouses because of domestic abuse or abandonment.
•Taxpayers who must repay excess APTC and want to determine their eligibility for penalty relief.
•Taxpayers who need to calculate PTC and APTC for a policy that covered an individual not lawfully present in the United States.
•Taxpayers who are filing a tax return but who are not claiming any personal exemptions.
•Taxpayers who need to determine the applicable second lowest cost silver plan (SLCSP) premium.
•Taxpayers who need to allocate policy amounts because one qualified health plan covers individuals from three or more tax families in the same month.
•Taxpayers who married during the tax year and want to use an alternative calculation that may lower their taxes.
•Self-employed taxpayers.
