Use Form 8962 to figure the amount of your premium tax credit (PTC) and reconcile it with advance payment of the premium tax credit (APTC). 974, Premium Tax Credit for information on determining QSEHRA affordability and Notice 2017-67 for additional guidance on QSEHRA coordination with the PTC. Also see Qualified Small Employer Health Reimbursement Arrangement in Pub. For more information, see Column (e) under Line 11-Annual Totals or Lines 12 Through 23-Monthly Calculation, later. If the QSEHRA is unaffordable for a month, you must reduce the monthly PTC (but not below -0-) by the monthly permitted benefit amount and you must enter “QSEHRA” in the top margin on page 1 of Form 8962 to explain your entry and avoid delay in the processing of your return. If the QSEHRA is affordable for a month, no PTC is allowed for the month. If you were covered under a QSEHRA, your employer should have reported the annual permitted benefit in box 12 of your Form W-2 with code FF. Under a QSEHRA, an eligible employer can reimburse eligible employees for medical expenses, including premiums for Marketplace health insurance. Qualified small employer health reimbursement arrangement (QSEHRA).
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