If you need to repay some of the advanced payment of the Premium Tax Credit that you received, then the alternative marriage calculation may lower the amount you must repay. It allocates 50% of your household income to each spouse and calculates the allowable credit for your pre-marriage months of that amount.
NOTE: The alternative calculation can only reduce the amount you have to repay and can't result in additional credit.
Eligibility to use the alternative calculation for the year of marriage requires all the following:
- You were married on December 31, 2023
- You are filing a joint return with your spouse
- You and your spouse were each unmarried on January 1, 2023
- Someone in your tax family was enrolled in a qualified health plan before the first full month of marriage
- Advanced Premium Tax Credit (APTC) was paid for you, your spouse, or a dependent in 2023
If you meet all the requirements, you can use the alternative calculation by doing the following:
- Go to Marketplace Health Insurance (1095-A) in the Deductions/Credits menu.
- Continue to the “Health Care Information” screen.
- Answer “Yes” when asked if you and your spouse were married during the year.
- Enter the month you were married and then Save and Continue.
- Enter your 1095-A(s) information and then Continue.
- Answer “Yes” when asked if you want to see if using the alternative calculation gives you a larger refund.
- Complete the information requested on the following screens.
- When finished you will reach the Premium Tax Credit Summary screen.
