ColeenD3
Expert Alumni

Get your taxes done using TurboTax

No. 

 

Eligibility for the HCTC is restricted to the following groups of individuals:

  • Individuals eligible for Trade Adjustment Assistance allowances because of a qualifying job loss
  • Individuals between 55 and 64 years old whose defined-benefit pension plans were taken over by the Pension Benefit Guaranty Corporation (PBGC)

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.