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IRS.gov Website
Publication 17
taxmap/pub17/p17-187.htm#en_us_publink100017061

How To Take the PTC(p242)

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 aren't otherwise required to file. You must file Form 1040 or Form 1040A. You cannot file Form 1040EZ.
taxmap/pub17/p17-187.htm#en_us_publink100022981

Form 1095-A.(p242)

rule
You will need Form 1095-A to complete Form 8962. The Marketplace uses Form 1095-A to report certain information to the IRS about individuals who enrolled in a qualified health plan through the Marketplace. The Marketplace sends copies to individuals to allow them to accurately file a tax return taking the PTC and reconciling APTC. For coverage in 2015, the Marketplace is required to provide or send Form 1095-A to the individual(s) identified in the Marketplace enrollment application by January 31, 2016. If you are 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 (for example, where two spouses enroll in a qualified health plan and divorce during the year), 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/p17-187.htm#en_us_publink100022982
Allocating policy amounts.(p242)
You need to allocate policy amounts (enrollment premiums, SLCSP premiums, and/or APTC) on a Form 1095-A between your tax family and another tax family if:
If this applies to you, check the "Yes" box on line 9 of Form 8962. For each policy to which the two conditions above apply, follow the instructions in Table 3. Shared Policy Allocation—Line 9, in the Form 8962 instructions, to determine which allocation rule applies for that qualified health plan.
A qualified health plan may have covered at least one individual in your tax family and one individual not in your tax family if: