Find out if you qualify for a Special Enrollment Period. See Example 3 and Example 4, later. Report changes in circumstances when you re-enroll in coverage and during the year. The enrolled individual is lawfully present in the United States and is not eligible for Medicaid because of immigration status. See Qualified Small Employer Health Reimbursement Arrangement in Pub. For purposes of the PTC, household income is the modified adjusted gross income (modified AGI) of you and your spouse (if filing a joint return) (see Line 2a, later) plus the modified AGI of each individual whom you claim as a dependent and who is required to file an income tax return because his or her income meets the income tax return filing threshold (see Line 2b, later). Nancy is the only person in her coverage family. 3865, Tax Information for Survivors of Domestic Abuse, available at IRS.gov/Pub3865 and Part V of Form 8857, Request for Innocent Spouse Relief, available at IRS.gov/Form8857. In January, Keith enrolls Ben, Grace, and Max in a qualified health plan beginning in January. Taxpayers married at year end but filing separate returns. Enter the amount from line 11(e) or add lines 12(e) through 23(e) and enter the total. If you completed Part VAlternative Calculation for Year of Marriage, see Pub. Michael and Colleen are not applicable taxpayers and cannot take the PTC. Part IIPremium Tax Credit Claim and Reconciliation of Advance Payment of Premium Tax Credit. See Pub. Federal Poverty Levels are used by many assistance programs, including some states' Medicaid programs, as a way to set financial eligibility criteria. Nancys federal poverty line percentage is determined using Nancy's modified AGI and her family size of one. See Coverage after employment ends under Employer-Sponsored Plans in Pub. Adjusted gross income appears on IRS Form 1040, line 11. If you are not an applicable taxpayer because you are using filing status married filing separately and Exception 2Victim of domestic abuse or spousal abandonment, earlier, does not apply to you, you cannot take the PTC. For a single person, the 2022 federal poverty level is $13,590 in the continental U.S. For each additional person in the household, the federal poverty level increased by $4,720 (so for a household of three, for example, the 2022 federal poverty level is $23,030). 974 under Alternative Calculation for Year of Marriage. If you were enrolled in a qualified health plan for fewer than 12 months during 2022, check the No box and continue to lines 12 through 23. Also, if you leave your employment and are offered post-employment coverage such as COBRA or retiree coverage, you are not considered eligible for that post-employment coverage unless you actually enroll in the coverage. 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. You file as single on your Form 1040-NR because you meet the requirements for Married persons who live apart under Were You Single or Married? Your family size equals the number of qualifying individuals in your tax family (including yourself). If no APTC was paid for the policy, the Marketplace may not know which enrollees are in which tax family, and therefore may furnish only one Form 1095-A showing the total premium. If the total is less than zero, enter -0- on line 3.
