Section 3. Individual Income Tax Returns›3.24.3 Individual Income Tax Returns
Section 73 - Form 1040-NR - Form 8962
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
(2)
Married Filling Separate PTC Exception Checkbox
CKBX
Enter the edited "1" if present in the right margin above line 1.
(3)
Dependents Modified AGI
L2B $
Enter the amount from line 2b.
(4)
Federal Poverty Level Checkbox
LN4
Enter the edited code from the far right of line 4.
If no code is edited, enter from the boxes on line 4 as follows:
"A" if the Alaska box is marked.
"B" if the Hawaii box is marked.
"C" if:
Other 48 states and DC box is marked.
Multiple boxes are marked.
No boxes are marked and there are other entries for this section.
(5)
Monthly Contribution for Healthcare
L8B $
Enter the amount from line 8b.
(6)
Annual Premium Amount
11A $
Enter the amount from line 11, column A.
(7)
Annual Premium of SLCSP Amount
11B $
Enter the amount from line 11, column B.
(8)
Annual Advance PTC
11F $
Enter the amount from line 11, column F.
(9)
January Monthly Premium Amount
12A $
Enter the amount from line 12, column A.
(10)
January Monthly Premium SLCSP Amount
12B $
Enter the amount from line 12, column B.
(11)
January Monthly Advance PTC Amount
12F $
Enter the amount from line 12, column F.
(12)
February Monthly Premium Amount
13A $
Enter the amount from line 13, column A.
(13)
February Monthly Premium SLCSP Amount
13B $
Enter the amount from line 13, column B.
(14)
February Monthly Advance PTC Amount
13F $
Enter the amount from line 13, column F.
(15)
March Monthly Premium Amount
14A $
Enter the amount from line 14, column A.
(16)
March Monthly Premium SLCSP Amount
14B $
Enter the amount from line 14, column B.
(17)
March Monthly Advance PTC Amount
14F $
Enter the amount from line 14, column F.
(18)
April Monthly Premium Amount
15A $
Enter the amount from line 15, column A.
(19)
April Monthly Premium SLCSP Amount
15B $
Enter the amount from line 15, column B.
(20)
April Monthly Advance PTC Amount
15F $
Enter the amount from line 15, column F.
(21)
May Monthly Premium Amount
16A $
Enter the amount from line 16, column A.
(22)
May Monthly Premium SLCSP Amount
16B $
Enter the amount from line 16, column B.
(23)
May Monthly Advance PTC Amount
16F $
Enter the amount from line 16, column F.
(24)
June Monthly Premium Amount
17A $
Enter the amount from line 17, column A.
(25)
June Monthly Premium SLCSP Amount
17B $
Enter the amount from line 17, column B.
(26)
June Monthly Advance PTC Amount
17F $
Enter the amount from line 17, column F.
(27)
July Monthly Premium Amount
18A $
Enter the amount from line 18, column A.
(28)
July Monthly Premium SLCSP Amount
18B $
Enter the amount from line 18, column B.
(29)
July Monthly Advance PTC Amount
18F $
Enter the amount from line 18, column F.
(30)
August Monthly Premium Amount
19A $
Enter the amount from line 19, column A.
(31)
August Monthly Premium SLCSP Amount
19B $
Enter the amount from line 19, column B.
(32)
August Monthly Advance PTC Amount
19F $
Enter the amount from line 19, column F.
(33)
September Monthly Premium Amount
20A $
Enter the amount from line 20, column A.
(34)
September Monthly Premium SLCSP Amount
20B $
Enter the amount from line 20, column B.
(35)
September Monthly Advance PTC Amount
20F $
Enter the amount from line 20, column F.
(36)
October Monthly Premium Amount
21A $
Enter the amount from line 21, column A.
(37)
October Monthly Premium SLCSP Amount
21B $
Enter the amount from line 21, column B.
(38)
October Monthly Advance Amount
21F $
Enter the amount from line 21, column F.
(39)
November Monthly Premium Amount
22A $
Enter the amount from line 22, column A.
(40)
November Monthly Premium SLCSP Amount
22B $
Enter the amount from line 22, column B.
(41)
November Monthly Advance Amount
22F $
Enter the amount from line 22, column F.
(42)
December Monthly Premium Amount
23A $
Enter the amount from line 23, column A.
(43)
December Monthly Premium SLCSP Amount
23B $
Enter the amount from line 23, column B.
(44)
December Monthly Advance Amount
23F $
Enter the amount from line 23, column F.
(45)
Total Premium Tax Credit Amount
L24 $
Enter the amount from line 24.
(46)
Advance Premium Tax Credit Amount
L25 $
Enter the amount from line 25.
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