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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
12 through 23, enter -0- on line 24, and enter the amount from
line 11, column (f), on lines 25 and 27. Then, complete lines 28
(if it applies to you) and 29. Enter the amount from line 29 on
your Schedule 2 (Form 1040), line 2.
Lines 12 Through 23—Monthly Calculation
Note. If you checked the “No” box on line 10 and you are
completing lines 12 through 23, do not complete line 11.
If you did not elect the alternative calculation for year of
marriage
or you are using filing status married filing separately
and Exception 2—Victim of domestic abuse or spousal
abandonment, earlier, does not apply to you, skip columns (a)
through (e), and complete only Column (f), later.
If you or a family member isn't lawfully present in the United
States and was enrolled in a qualified health plan, see
Individuals Not Lawfully Present in the United States Enrolled in
a Qualified Health Plan in Pub. 974 for instructions on what
amounts to enter in columns (a) and (b).
Column (a). Enter on lines 12 through 23, column (a), the
amount of the monthly premiums reported on Form 1095-A, lines
21 through 32, column A, for the corresponding month. If you
have more than one Form 1095-A affecting a particular month,
add the amounts together for that month and enter the total on
the appropriate line on Form 8962, column (a). This amount is
the total of your enrollment premiums for the month, including
the portion paid by APTC.
You are not allowed a monthly credit amount for any month
that the enrollment premiums for the month were not paid by the
due date of your return (not including extensions). If a -0-
appears on any of lines 21 through 32, column A, of Form
1095-A, you may not have paid your enrollment premiums for the
month by the due date of the premium. If so, and the premiums
for the month are not paid by the due date of your return (not
including extensions), enter -0- for the month on the appropriate
line on Form 8962, column (a). If the enrollment premiums for the
month are paid by the due date of your return (not including
extensions), enter the enrollment premiums for the month on the
appropriate line on Form 8962, column (a), even if your Form
1095-A shows -0- as the enrollment premium for the month.
If you completed Part IV—Allocation of Policy Amounts for
any Form 1095-A, add the monthly premium amounts allocated
to you, if any, using the allocation percentage you entered on
Form 8962, lines 30 through 33, column (e), to the monthly
premiums for other policies that you did not allocate.
Column (b). Enter on lines 12 through 23, column (b), the
amount of the monthly applicable SLCSP premium reported on
Form 1095-A, lines 21 through 32, column B, for the
corresponding month. If you have more than one Form 1095-A
showing coverage in a particular month, use the following rules
to determine the amounts to enter on Form 8962, column (b), for
that month.
•
If individuals in your coverage family enrolled in separate
policies in the same state, you will receive a Form 1095-A for
each policy. The Marketplace should have entered the same
SLCSP premium, which applies to all members of your coverage
family for coverage that month, on each Form 1095-A. Enter the
amount from column B of only one Form 1095-A—do not add
the amounts from each form. Enter this amount on Form 8962,
lines 12 through 23, column (b). See Marriage in 2023, later, if
you got married during 2023.
•
If individuals in your coverage family enrolled in qualified
health plans in different states, add together the amounts from
column B of Forms 1095-A from each state and enter the total on
Form 8962, lines 12 through 23, column (b).
•
If you completed Part IV—Allocation of Policy Amounts for any
Form 1095-A, add the amounts of applicable SLCSP premium
allocated to you, if any, using the allocation percentage you
entered on Form 8962, lines 30 through 33, column (f), to the
applicable SLCSP premium shown on the Form(s) 1095-A that
you did not allocate.
•
If a -0- appears on Form 1095-A, on any of lines 21 through
32, column A, because your enrollment premiums were not paid,
then you are not entitled to a monthly credit amount for that
month. If your enrollment premiums for a month were unpaid,
enter -0- on the appropriate line on Form 8962, column (b).
However, if your enrollment premiums for the month were paid by
the due date of your return, not including extensions, enter your
applicable SLCSP premium for the month on the appropriate line
on Form 8962, column (b), even if your Form 1095-A shows -0-
as the enrollment premium for the month.
Need to determine correct applicable SLCSP premium.
If, during 2023, your coverage family changed or you moved and
you did not notify the Marketplace, or if no APTC was paid, the
applicable SLCSP premium reported on your Form(s) 1095-A
may be missing or incorrect. See
Missing or incorrect SLCSP
premium on Form 1095-A under Line 10, earlier, to determine
your correct applicable SLCSP premium to enter in column (b).
Marriage in 2023. If you got married in 2023 and you and
your spouse (or individuals in your tax family) were enrolled in
separate qualified health plans during months prior to your first
full month of marriage, add together the amounts from Form
1095-A, column B, for each plan (or plans) and enter the total. If
you completed
Part V—Alternative Calculation for Year of
Marriage, use the instructions in Pub. 974 for the entries to make
for your pre-marriage months.
Column (c). If you did not complete Part V—Alternative
Calculation for Year of Marriage, enter on lines 12 through 23,
column (c), your monthly contribution amount from line 8b. If
columns (a) and (b) of any of lines 12 through 23 are blank, leave
column (c) of the corresponding line blank.
If you completed Part V—Alternative Calculation for Year of
Marriage, see Pub. 974 for how to complete column (c).
Column (d). Subtract the amount in column (c) from the
amount in column (b). If the result is zero or less, enter -0-.
Column (e). Enter for each month the lesser of the amount in
column (a) or the amount in column (d) for that month.
Note. Do not follow this instruction if you were provided a
QSEHRA. See Qualified Small Employer Health Reimbursement
Arrangement in Pub. 974 for instructions on how to figure the
amounts to enter in column (e). If the QSEHRA was unaffordable
for a month and you had to reduce the monthly PTC (but not
below -0-) by the monthly permitted benefit amount, enter
“QSEHRA” in the top margin on page 1 of Form 8962 to explain
your entry and avoid delay in the processing of your return.
Column (f). Enter on lines 12 through 23, column (f), the
amount of the monthly APTC reported on Form 1095-A, lines 21
through 32, column C. If you have more than one Form 1095-A
affecting a particular month, add the amounts together for that
month and enter the total on the appropriate line on Form 8962,
column (f).
If you completed Part IV—Allocation of Policy Amounts for
any Form 1095-A, include only the amounts of the monthly APTC
allocated to you, if any, using the allocation percentage you
entered on Form 8962, lines 30 through 33, column (g), and
combine that amount with the amounts of the monthly APTC for
other policies that you did not allocate.
Not an applicable taxpayer. If you are not an applicable
taxpayer because you are using filing status married filing
separately and Exception 2—Victim of domestic abuse or
spousal abandonment, earlier, does not apply to you, then you
must repay all of the total APTC entered on lines 12 through 23,
column (f) (unless the alternative calculation for year of marriage
rule applies to you and you are able to reduce your repayment
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Instructions for Form 8962 (2023)