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CAUTION

Do not go to Pub. 974 until you have completed Table 4 to determine whether you meet the requirements to elect the alternative calculation.

• You allocated the policy amounts under Allocation Situation 1, earlier.

• You allocated the policy amounts under Allocation Situation 4 , earlier.

In all other situations, leave column (f) blank because you do not allocate the applicable SLCSP premium reported in those situations. Instead, you must determine the correct applicable SLCSP premium for your coverage family and enter that amount on Form 8962, lines 12 through 23, column (b). See Pub. 974 for information on determining the correct premium for the applicable SLCSP or, if you enrolled through the federally facilitated Marketplace, go to HealthCare.gov/Tax-Tool/ .

Lines 30 through 33, column (g). If your allocation situation requires you to allocate the APTC on Form 1095-A, lines 21 through 32, column C, enter your allocation percentage for that policy in column (g). Enter your allocation percentage as a decimal rounded to two places (for example, for 80%, enter “0.80”). Otherwise, leave column (g) blank.

Line 34 If you have completed your required allocations of policy amounts shown on Forms 1095-A using lines 30 through 33, check “ Yes ” on line 34. If you must make more than four allocations of policy amounts shown on Forms 1095-A, check “ No ” on line 34 and attach a statement to your return providing the information shown on lines 30 through 33, columns (a) through (g), for each additional allocation.

If you got married in 2025 and APTC was paid for an individual in your tax family, see Table 4 under Line 9 in the instructions for Part II, earlier, to determine if you should complete Part V. If you do not complete Part V, check “ No ” on Form 8962, line 10; skip line 11; and continue to Lines 12 Through 23 in the instructions for Part II, earlier.