Section 3. Individual Income Tax Returns›3.22.3 Individual Income Tax Returns
Section 73 - Form 8962, Page 1
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Refer to IRM 3.12.2, Individual Master File Error Resolution General Instructions, Section 73, for screen display, invalid conditions and correction procedures for Form 8962, Premium Tax Credit.
Section 73 represents page 1 of Form 8962.
Error Record Format - Section 73¶
Section 73 consists of the following fields:
Form 1040-NR
Field Title
73MFS
Married Filing Separate PTC Exception Checkbox Indicator
7302B
Dependents Modified AGI
73SOR
Federal Poverty Level State of Residence Checkbox
7308B
Monthly Contribution for Health Care
7311A
Annual Premium Amount
7311B
Annual Premium of SLCSP Amount
7311F
Annual Advance PTC
7312A
January Monthly Premium Amount
7312B
January Monthly Premium of SLCSP Amount
7312F
January Monthly Advance PTC
7313A
February Monthly Premium Amount
7313B
February Monthly Premium of SLCSP Amount
7313F
February Monthly Advance PTC
7314A
March Monthly Premium Amount
7314B
March Monthly Premium of SLCSP Amount
7314F
March Monthly Advance PTC
7315A
April Monthly Premium Amount
7315B
April Monthly Premium of SLCSP Amount
7315F
April Monthly Advance PTC
7316A
May Monthly Premium Amount
7316B
May Monthly Premium of SLCSP Amount
7316F
May Monthly Advance PTC
7317A
June Monthly Premium Amount
7317B
June Monthly Premium of SLCSP Amount
7317F
June Monthly Advance PTC
7318A
July Monthly Premium Amount
7318B
July Monthly Premium of SLCSP Amount
7318F
July Monthly Advance PTC
7319A
August Monthly Premium Amount
7319B
August Monthly Premium of SLCSP Amount
7319F
August Monthly Advance PTC
7320A
September Monthly Premium Amount
7320B
September Monthly Premium of SLCSP Amount
7320F
September Monthly Advance PTC
7321A
October Monthly Premium Amount
7321B
October Monthly Premium of SLCSP Amount
7321F
October Monthly Advance PTC
7322A
November Monthly Premium Amount
7322B
November Monthly Premium of SLCSP Amount
7322F
November Monthly Advance PTC
7323A
December Monthly Premium Amount
7323B
December Monthly Premium of SLCSP Amount
7323F
December Monthly Advance PTC
7324
Total Premium Tax Credit
7325
Advance Premium Tax Credit
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