Who Can Take the PTC

You can take the PTC for 2025 if you meet the conditions under (1), (2), and (3) below.

1. For at least 1 month of the year, all of the following were true.

a. An individual in your tax family was enrolled in one or more qualified health plans offered through the Marketplace on the first day of the month.

b. That individual was not eligible for MEC for the month, other than coverage in the individual market. An individual is generally considered eligible for MEC for the month only if they were eligible for every day of the month (see Minimum essential coverage, later).

For additional requirements and more details, see Applicable taxpayer , later.