If your income is below the poverty level, you may still claim the premium tax credit if you meet the following requirements:
- No one can claim you as a dependent for the year.
- You or an individual in your tax family enrolled in a qualified health plan through a Marketplace.
- The Marketplace estimated at the time of enrollment that your household income would be at least 100% of the federal poverty line for your family size for 2021.
- APTC was paid for the coverage of one or more months during 2021.
- You otherwise qualify as an applicable taxpayer (except for the federal poverty line percentage).
If you did not take any advanced premium tax credit, you are not eligible to claim any on your tax return.
