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You may need to allocate amounts of the Form 1095-A, Health Insurance Marketplace Statement to another individual at zero percent.

Per IRS Instructions for Form 8962, Premium Tax Credit (PTC), on page 6:

Line 1

Enter on line 1 your tax family size.

Determine the number of individuals in your tax family using your tax return. Your tax family generally includes you, your spouse if you are filing a joint return, and your dependents. If you checked the “Someone can claim you as a dependent” box, or if you are filing jointly and you checked the “Someone can claim your spouse as a dependent” box on your tax return, you or your spouse are not included in the tax family size calculation for purposes of Form 8962, line 1.

Note. If an individual in your tax family was enrolled in a policy with an individual in another tax family and you are not taking the PTC, the taxpayer who is claiming the individual not in your tax family may agree to reconcile all APTC paid for the policy. See the instructions for line 9 and Part IV, later, for more information about this rule. If you and the other taxpayer agree that he or she will reconcile all APTC paid and you are not taking the PTC, enter -0- on line 1. Then check the “Yes” box on line 9 and follow the instructions for Line 9 and Part IV. (Specifically, in the instructions for Part IV, see Policy amounts allocated 100% in either Allocation Situation 1. Taxpayers divorced or legally separated in 2020 or Allocation Situation 4. Other situations where a policy is shared between two tax families.)

On page 10:

Allocating policy amounts. You need to allocate policy amounts (enrollment premiums, SLCSP premiums, and/or APTC) on a Form 1095-A between your tax family and another tax family if:

  1. The policy covered at least one individual in your tax family and at least one individual in another tax family; and
  2. Either:
    a. You received a Form 1095-A for the policy that does not accurately represent the members of your tax family who were enrolled in the policy (meaning that it either lists someone who is not in your tax family or does not list a member of your tax family who was enrolled in the policy), or
    b. The other tax family received a Form 1095-A for the policy that includes a member of your tax family.

To indicate zero allocation in the TaxAct program:

  1. From within your TaxAct return (Online or Desktop), click Federal. On smaller devices, click in the upper left-hand corner, then click Federal.
  2. Click Health Insurance in the Federal Quick Q&A Topics menu to expand, then click Premium tax credit.
  3. Continue with the interview process to enter all of the appropriate information.
  4. On the screen titled Health Insurance - PTC - Form 1095-A, click + Add Form 1095-A to create a new copy of the form or click Edit to review a form already created.
  5. On the screen titled Health Insurance - PTC - Allocation of Policy Amounts, select Yes, then click Continue.
  6. On the second screen titled Health Insurance - PTC - Allocation of Policy Amounts, check Check if percentage is zero under "Premium percentage," then click Continue.

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.


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