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IRS.gov Website
Publication 17
taxmap/pub17/p17-186.htm#en_us_publink100017061

How To Take the PTC?(p243)

rule
You must file Form 8962 with your income tax return if any of the following apply to you.
If any of the circumstances above apply to you, you must file an income tax return and attach Form 8962 even if you are not otherwise required to file. You must file Form 1040 or Form 1040A.
taxmap/pub17/p17-186.htm#en_us_publink100022981

Form 1095-A.(p243)

rule
You will need Form 1095-A, Health Insurance Marketplace Statement, to complete Form 8962. The Marketplace is required to provide or send Form 1095-A to the tax filer(s) identified in the enrollment application no later than January 31, 2015. If you are the tax filer expecting to receive Form 1095-A for a qualified health plan and you do not receive it by early February, contact the Marketplace. Under certain circumstances, the Marketplace will provide Form 1095-A to one taxpayer, but another taxpayer will also need the information from that form to complete Form 8962. The recipient of Form 1095-A should provide a copy to other taxpayers as needed.
taxmap/pub17/p17-186.htm#en_us_publink100022982
Shared policy allocation.(p243)
You may have to allocate amounts from one Form 1095-A among two or more tax families. This allocation may be necessary when members of more than one tax family are enrolled in the same qualified health plan, for example, in the year of a divorce. Using this allocation, each tax family separately determines the PTC and APTC to report on their tax returns. For example, if you got divorced in 2014, and you and your former spouse had coverage under the same qualified health plan, you must allocate to each of you certain amounts from the Form 1095-A issued by the Marketplace for that qualified health plan. You use the amounts allocated to you to compute your PTC and the APTC you are responsible for on your tax return. See Line 9 and Part 4—Shared Policy Allocation in the Instructions for Form 8962 for details.