Specific Instructions

Name. Print or type your name exactly as you entered it on your tax return. If you are married and filing a joint return, enter the name that appears first on your return.

Social security number (SSN). The SSN on this form should match the SSN on your tax return. If you are married and filing a joint return, enter the first SSN that appears on your tax return.

If you entered an ITIN on your tax return, enter this number on Form 8962.

Victims of domestic abuse or spousal abandonment. Check the box on line A, above Part I of Form 8962, if you are filing as married filing separately, are a victim of domestic abuse or spousal abandonment, and qualify for Exception 2 under Married taxpayers, earlier. By checking this box, you are certifying that you qualify for an exception to the requirement to file a joint return with your spouse. Do not attach documentation of the abuse or abandonment to your tax return. Keep any documentation you may have with your tax return records. For examples of what documentation to keep, see Pub. 974. If you have concerns about your safety, please consider contacting the confidential 24-hour National Domestic Violence Hotline at 1-800-799-SAFE (7233), or 1-800-787-3224 (TTY), or 1-855-812-1001 (video phone, only for deaf callers). For additional information and resources, see Pub. 3865, available at IRS.gov/Pub3865 ; and Part V of Form 8857, available at IRS.gov/Form8857 .

Married filing separately. If APTC was paid for your coverage but you cannot take the PTC because you are married filing a separate return and you do not qualify for an exception to the joint filing requirement, complete lines 1 through 5 to figure your separate household income as a percentage of the federal poverty line. Skip lines 7 through 8b and complete lines 9 and 10 (and Part IV, if applicable). When completing line 11 or lines 12 through 23, complete only column (f). Then, complete the rest of the form to determine how much you must repay.