Yes, there is an Alternative Calculation for Year of Marriage, that may reduce the amount of Advanced Premium Tax Credit APTC that may have to be repaid.
To be eligible to make the election, either
- Household income in the new tax family was in excess of 400% of the poverty line, and
- The taxpayer and spouse were unmarried at the beginning of the year, were married at the end of the year, and are filing a joint return, and
- Someone in the tax family was enrolled in a qualifying health plan before the taxpayer and spouse's first full calendar month of marriage and received APTC
-or-
- Household income is 400% of the poverty line or less, and
- More APTC was paid during the year than should have been paid, as calculated in Worksheet 3 found in the Form 8962 instructions.
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