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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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