In certain tax returns that include Form 8962, even though Form 1095-A shows information in all three columns for some months or the entire year, the printed copy of Form 8962 shows an amount only in the rightmost column (f), whether on line 11 or on lines 12-23. This occurs when Form 8962 line 5 is less than 100% and either of the following things are true:
- The taxpayer is not completing Part V for the alternative calculation for year of marriage; or
- The taxpayer is filing MFS and does not qualify for an exception to the joint filing requirement (victim of spousal abandonment or domestic abuse and living apart from their spouse).
With a few narrow exceptions, a taxpayer whose household income is below 100% of the federal poverty line is not eligible to take the premium tax credit and must pay back all they have received, subject to the repayment limitations, if any.
Additional Information: