After entering a Form 1095-A into Form 8962, you may find that sometimes nothing prints in columns (a) and (b). Generally this occurs when filing Married Filing Separately, the alternative calculation for year of marriage is not being used, and the taxpayer has not indicated they are a victim of domestic abuse or spousal abandonment. In such a situation they are not eligible to claim Premium Tax Credit, and any Advance PTC paid will have to be paid back, subject to the limitations based on their household income as a percentage of the federal poverty line.
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