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My wife has higher income, I do think it doesn't calculate correctly.

 

I did double check what you suggested, I am the primary poilicy holder and our earns are also correctly allocated. I also tried to modify the amount in w2 and change back. Nothing happened in form 8962.

 

I double checked the instruction of form 8962 on IRS.  And I am absolutely eligible to elect the alternative calculation for year of marriage.

 

@RaifH Do you have any suggestions? How can I make it right. Thank you so much!