If you and your spouse were married at the end of 2024 and are filing separate returns, you must allocate certain policy amounts equally (50% to each spouse) if all of the following conditions are met:
- You were married at the end of 2024.
- You are filing a separate return from your spouse.
- You or someone in your tax family was enrolled in the same policy as your spouse or someone in your spouse's tax family at any time during 2024.
Generally, married individuals who file separate returns are not eligible for the Premium Tax Credit (PTC). However, you may qualify for the PTC if you meet one of the following exceptions:
- Exception 1: You file as single or head of household.
- Exception 2: You file as married filing separately due to domestic abuse or spousal abandonment (
If either Exception 1 or Exception 2 applies, follow these steps:
-
- Enter “0.50” in columns (e) and (g) of the appropriate line in Part IV to allocate the enrollment premium and Advance Premium Tax Credit (APTC).
- Leave column (f) blank because you do not allocate the applicable Second Lowest Cost Silver Plan (SLCSP) premium. Instead, enter the SLCSP premium that applies to your coverage family on lines 12 through 23.