In previous years, the APTC HOUSEHOLD INCOME had to include dependent income if the dependent was required to file, which was based on their standard deduction of $6350. The tax law change this year increased the standard deduction for dependents to $12000 which should increase the filing requirement for dependents to $12000. Does this mean that for tax year 2018, APTC household income will NOT have to include dependent income until such income is more than $12,000?
