Is your household income at least 100% of the Federal poverty line, and do you meet all of the requirements under either "Estimated household income at least 100% of the Federal poverty line" or "Alien lawfully present in the United States"?
To answer “Yes” to this question, you must meet ALL of the following requirements:
- You or someone in your family is enrolled in a Qualified Health Plan through a Marketplace. 1
- The APTC (Advanced Premium Tax Credit) was used for covering one or more months during the Tax Year. 2
- You also must be considered an “applicable taxpayer”. 3
- The Marketplace estimated your income when enrolling for insurance to be at LEAST 100% of the Federal Poverty Level, but not more than 400%. 4
1) What is a Qualified Health Plan?
This would be an insurance plan that the Health Insurance Marketplace certifies and that provides your essential benefits. To learn more about which plans would be considered qualified, please click here
2) Advanced Premium Tax Credit
This rule states that you must have received assistance from the Health Marketplace via the Advanced Premium Tax Credit. This is the subsidy that pays a portion of your health insurance premiums.
3) Applicable Taxpayer
To be considered an “applicable taxpayer” you must meet the following requirements:
- No one can claim you as a dependent on their tax return
- If you are married, you MUST file a Married Filing Jointly return, unless one of the two exceptions below are met (click here for more information)
- You are filing your return as unmarried using the “certain married persons living apart rule”
4. You are a victim of domestic abuse or spousal abandonment (when using Married Filing Separately)
4) Federal Poverty Level (2023)
You must have been estimated to have at LEAST the below amounts of income, but not more than 4 times the amount:
|Family of 2||$19,720|
|Family of 3||
|Family of 4||$30,000|
|Family of 5||$35,140|
|Family of 6||$40,280|
|Family of 7||$45,420|
|Family of 8||$50,560|
The requirements below must ONLY be met if you are an alien residing in the U.S.
“Alien lawfully present in the United States”
To meet this test, you must answer YES to all of the following questions:
- Are you or someone in your family enrolled in a Marketplace Health Plan?
- Are you lawfully present in the United States AND not eligible for Medicaid due to immigration status?
- Do you qualify as an “applicable taxpayer”? (Refer to definition listed in section 3)