How to report shared policy allocation when filing as married filing separately
If you and your spouse were married at the end of 2025 and are filing separate returns, you must allocate specific policy amounts equally (50% to each spouse) if all of the following conditions are met:
- You were married at the end of 2025.
- 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 2025.
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.
Program Entry:
- Select to allocate the policy amounts
- Add the SSN of the spouse
- Indicate which months you are allocating for
- Enter 50% for the 'Premium', 'SLCSP', and 'Advance Payment of the PTC' boxes.
- Continue
- Answer No for the question "Do all Forms 1095-A include coverage for January through December, with no changes in monthly amounts? (Remember—if any family members are under different health insurance plans, you’ll have more than one form.)"
- Multiply the allocation percentage (above) by the policy amounts shown on the 1095-A for the applicable months.
- Enter the newly calculated policy amounts into the program for each applicable month.
Important:
Please don't add yourself to the allocation entries. You will enter the other person's SSN only- not yours.
Additional Information
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