Premium Tax Credit (PTC): Tax Bible Series 2016

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.