Section 3. Individual Income Tax Returns›3.22.3 Individual Income Tax Returns
Section 74 - Form 8962, Page 2
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 74, for screen display, invalid conditions, and correction procedures for Form 8962, Premium Tax Credit.
Section 74 represents page 2 of Form 8962
Error Record Format - Section 74¶
Section 74 consists of the following fields:
Form 1040-NR
Field Title
7430A
Policy Number 1
7430B
SSN of Filer Sharing Allocation 1
7430C
Allocation Start Month 1
7430D
Allocation Stop Month 1
7430E
Premium Percentage 1
7430F
SLCSP Percentage 1
7430G
Advance PTC Percentage 1
7431A
Policy Number 2
7431B
SSN of Filer Sharing Allocation 2
7431C
Allocation Start Month 2
7431D
Allocation Stop Month 2
7431E
Premium Percentage 2
7431F
SLCSP Percentage 2
7431G
Advance PTC Percentage 2
7432A
Policy Number 3
7432B
SSN of Filer Sharing Allocation 3
7432C
Allocation Start Month 3
7432D
Allocation Stop Month 3
7432E
Premium Percentage 3
7432F
SLCSP Percentage 3
7432G
Advance PTC Percentage 3
7433A
Policy Number 4
7433B
SSN of Filer Sharing Allocation 4
7433C
Allocation Start Month 4
7433D
Allocation Stop Month 4
7433E
Premium Percentage 4
7433F
SLCSP Percentage 4
7433G
Advance PTC Percentage 4
7435A
Primary Alternative Family Size
7435B
Primary Monthly Contribution
7435C
Primary Alternative Start Month
7435D
Primary Alternative Stop Month
7436A
Spouse Alternative Family Size
7436B
Spouse Monthly Contribution
7436C
Spouse Alternative Start Month
7436D
Spouse Alternative Stop Month
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