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If the taxpayer got married during 2018 and APTC was paid for an individual in the tax family, you may want to use the alternative calculation for year of marriage. Review Form 8962 instructions and IRS publication 974 for eligibility rules.

Input alternative calculation for year of marriage information on Screen PTC. UltraTax CS will produce the Premium Tax Credit Alternative Calculations worksheets in forms view under the 8962 folder.

Below is an example of when alternative calculation for year of marriage may apply and how to input the information in UltraTax CS.

Example

A taxpayer and spouse get married on July 15th. The taxpayer has two dependents and has purchased health insurance from the marketplace and received a 1095-A for January-July. The spouse does not have any dependents and has purchased health insurance from the marketplace and received a 1095-A for January-July. The taxpayer and spouse receive an additional 1095-A for August-December.

Data Entry

Follow these steps to input this information into UltraTax CS:

1. Determine alternative family size. In this example, the taxpayer will have a family size of 3 and the spouse will have a family size of 1.
2. Input the taxpayer’s 1095-A for January-July on Screen 1095-A in the Health Care folder.
3. Combine Column B from the taxpayer’s and spouse’s 1095-A on the taxpayer’s unit of Screen 1095-A.
4. Create a new unit on Screen 1095-A for the spouse. Input the information from the spouse’s 1095-A from January-July.

   Note: Do not include Column B on Screen 1095-A for the spouse, as it has been included on the taxpayer’s unit in Step 3.

5. Input the combined 1095-A for August-December on the taxpayer’s unit of Screen 1095-A.
6. Go to Screen PTC in the Health Care folder.
7. In the Start month for alternative calculation field, enter 1 January for the Taxpayer and Spouse.
8. In the End month for alternative calculation field, enter 7 July for the Taxpayer and Spouse.
9. In the Alternative family size field, enter 3 in the Taxpayer field and 1 in the Spouse field.

After completing the data entry, review the Form 8962 – alternative calculation for year of marriage worksheet in forms view in the 8962 Folder and Form 8962.

Related topics

Affordable Care Act FAQs (1040)

Entering Affordable Care Act information (1040)

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