• Affordable Care Acronyms and Definitions
      • Affordable Care Acronyms
      Affordable Care Definitions

     

  • What is the Affordable Care Act ?
      • Shared responsibility

     

  • Does taxpayer have insurance and, if so, does the insurance qualify as Minimum Essential Coverage ?
    • Minimum essential coverage
    • NO-taxpayer's insurance does not qualify or taxpayer has no insurance
      • No Insurance-Shared responsibility determination
      • Does the taxpayer qualify for an exemption from the Marketplace?
        • exemption from the Marketplace... Click here for IRS web page
        • NO-taxpayer does not qualify for an exemption from the Marketplace
          • Coverage exemption continued
          • Does the taxpayer qualify for another type of coverage exemption ?
            • Coverage exemption continued
            • YES-taxpayer qualifies for another type of coverage exemption
              • Qualified for coverage exemption
              • Form 8965 Access Requirement
            • NO-taxpayer does not qualify for another type of coverage exemption
              • Calculate payment
              • Form 8965 Worksheets (WS77,WS78,WS83) Access Requirement
        • YES-taxpayer received an exemption from the Marketplace
          • Coverage exemption
          • Form 8965 Access Requirement
    • YES-taxpayer's insurance qualifies as minimum essential coverage
      • CONTINUE below

     

  • Is taxpayer's filing status Married Filing Separately ?
    • Married filing separately
    • YES-taxpayer is Married Filing Separately
      • YES filing separately
      • Form 8962 Not Required (Taxpayer is not eligible for Premium Tax Credit)
    • NO-taxpayer is not Married Filing Separately
      • CONTINUE below

     

  • Can taxpayer be claimed as a dependent on another person's return ?
    • YES-claimed as a dependent on anothers return
      • YES taxpayer is a dependent
      • Form 8962 Not Required (Taxpayer is not eligible for Premium Tax Credit)
    • NO-taxpayer is not claimed as a dependent on anothers return
      • CONTINUE below

     

  • Form 8962 Access Requirement. Is taxpayer's household between 100% and 400% of the Federal poverty line ?
    • Federal poverty line check
    • NO-Federal poverty line check
      • Federal poverty line check not met
      • Form 8962 Not Required (Taxpayer is not eligible for Premium Tax Credit)
    • YES-poverty line check
      • CONTINUE below

     

  • Review the following requirements for each member of the tax fanily
    • Family member requirements
    • NO at least one requirement not met for at least one family member
      • Requirement check not met
      • Form 8962 Not Required (Taxpayer is not eligible for Premium Tax Credit)
    • YES for all requirenents for any month for any member of the family
      • Taxpayer may be eligible
      • Continue populating Form 8962 to determine if any Premium Tax Credit