You must file a return in this instance, even without income. Simply ignore the income portion of the return and fill out the Form 1095-A information to compute your APTC.
You must file if:
- You are claiming the premium tax credit.
- Advance credit payments were paid to your health insurer for you or someone else in your tax family. For purposes of the premium tax credit, your tax family is every individual you claim on your tax return – yourself, your spouse if filing jointly, and your dependents.
- You told the Marketplace that you would claim an exemption for someone on your tax return who was benefitting from advance credit payments, however, no one ended up claiming that individual.
For information about how to fill out this form, see the instructions for Form 8962. See Publication 974 for additional instructions for taxpayers in special situation
