You may be eligible to elect the HCTC only if you are one of the following:
- An eligible trade adjustment assistance recipient, alternative TAA recipient or reemployment TAA recipient,
- An eligible Pension Benefit Guaranty Corporation payee, or
- The family member of an eligible TAA, ATAA, or RTAA recipient or PBGC payee who is deceased or who finalized a divorce with you.
More info here: https://www.irs.gov/credits-deductions/individuals/claiming-2017-hctc
https://turbotax.intuit.com/tax-tips/health-care/what-is-form-8885-health-coverage-tax-credit/L3rV0H...
