Did the advance payment of the premium tax credit include the dental plan?

[klebs-shirl]

I purchased an optional dental plan via the Marketplace at the same time I purchased my health plan through the Marketplace. Did I get a tax credit for that too, or can I enter those premiums as a deduction on my tax return?

[Patrice · Accepted solution]

No, The Advanced Premium Tax Credit goes toward your health insurance premium.  The advance payment of the premium tax credit only applies to medical and not dental.  However, if you paid dental insurance premiums and you are itemizing then you can use the dental premiums toward your medical and dental deductions. 

[Nick Hall]

Though true in most states, this is technically inaccurate as one can apply APTC towards dental plans if supported by the state or federal exchange through which one enrolls in their plan.  There are additional requirements that need to be met, but it is possible.  That said, the value applied would be provided on individual's 1095A form provided by the exchange, when applicable, so there's no additional work required on behalf of the enrolled party.  

For what it is worth, I believe MN is the only state that currently supports this requirement, and would not apply to past tax filings.  Earliest this would come into play would be when filing 2020 taxes.