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This article applies to:

  • Product: UltraTax CS
  • Return type: 1040 Individual
  • Subject: Health care

Affordable Care Act alternative calculation for year of marriage data entry

If the taxpayer got married during the tax year 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.
Enter alternative calculation for year of marriage information on the
PTC
 Screen. The program will produce the Premium Tax Credit Alternative Calculations worksheets in forms view in the 8962 folder.
The following is an example of when alternative calculation for year of marriage may apply and how to enter the information in UltraTax CS. In this scenario:
  • The taxpayer got married on July 15th.
  • The taxpayer has 2 dependents.
  • The spouse doesn't have any dependents.
  • Both the taxpayer and spouse 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.
  1. Determine alternative family size. In this example, the taxpayer has a family size of 3 and the spouse has a family size of 1.
  2. Enter the taxpayer’s 1095-A information for January-July on the
    1095-A
     screen in the Health Care folder.
  3. Combine Column B from the taxpayer’s and spouse’s 1095-A on the taxpayer’s unit of the
    1095-A
     screen.
  4. Create a new unit on the
    1095-A
     screen for the spouse. Enter the information from the spouse’s 1095-A from January-July.
    note
    Don't include Column B on the
    1095-A
     screen for the spouse because it's included in the taxpayer’s unit in Step 3.
  5. Enter the combined 1095-A for August-December on the taxpayer’s unit of the
    1095-A
    screen.
  6. Go to the
    PTC
     screen 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.
Review the Form 8962 – alternative calculation for year of marriage worksheet in forms view in the 8962 Folder and Form 8962.

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