Reject Code: F8962-001-01
If Form 8962, 'TotalExemptionsCnt' has a non-zero value, then it must be equal to 'TotalExemptionsCnt' in the return.
A individual tax return that includes Form 8962 will reject if the tax family size on Part I line 1 does not equal the sum of the number of the individuals shown in the return, i.e., the sum of:
- the taxpayer plus
- the spouse (unless claimed as a dependent by someone else)
- plus dependents (unless indicated as a "qualifying child not a dependent")
The tax family size indicated on Form 8962 has nothing to do with who was or wasn't covered under marketplace insurance, and adjusting it is unusual. The Form 8962 instructions provide only one scenario where you would consider adjusting this number, and that is if an individual in the tax family is enrolled in a policy with an individual in another tax family and this taxpayer isn't taking any premium tax credit. In such a scenario, you would indicate a tax family size of zero and complete Part IV for the shared policy allocation, allocating zero percent to this taxpayer.
Otherwise, adjusting this number to an amount greater than zero but not equal to the count in the return will result in this reject.
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