I am filing as married filing separately to reduce the amount of the APTC I have to repay, not due to spousal abuse or abandonment. I am unsure of the language; can I go ahead and file as MFS and benefit from a payback limit or will my return be rejected?
Q9. Am I definitely ineligible for the premium tax redit if I'm married but I file my tax return using the filing status married filing separately?
A9. No. If you are married and you file your tax return using the filing status married filing separately, you may be eligible for the premium tax credit if you meet the criteria in section 1.36B-2(b)(2) of the Income Tax Regulations, which allows certain victims of domestic abuse and spousal abandonment to claim the premium tax credit using the married filing separately filing status. You can claim this relief from the joint filing requirement if you meet all of the following criteria:
- You are living apart from your spouse at the time you file your tax return.
- You are unable to file a joint return because you are a victim of domestic abuse or spousal abandonment (see Q13).
- You certify on your return that you are a victim of domestic abuse or spousal abandonment.
