IRS 8962 form instruction state the following:
Line 5
Figure your household income as a percentage of the federal
poverty line using Worksheet 2.
If you, or your spouse (if filing a joint return), received, or were
approved to receive, unemployment compensation for any week
beginning during 2021, enter 133 on line 5. For all others,
complete Worksheet 2 below.
Worksheet 2. Household Income as a Percentage
of the Federal Poverty Line
1. Enter the amount from line 3 of Form
8962 ....................... 1.
2. Enter the amount from line 4 of Form
8962 ....................... 2.
3. Divide the amount on line 1 above by the
amount on line 2 above. Do not round
