I agree with your statement: " I do not see where the IRS language states IF THERE IS ANY FILING REQUIREMENT - where is that reference?" ---- I don't see that reference either.
The reason I am asking this question is when I was going thru the 2021 Turbotax Online interview a couple months ago, there was a "help" prompt in the PTC section I remember reading that stated I had to report dependent income on the 8962 Line 2B if there was ANY filing requirement - but I can't get back to that screen to confirm it since I already filed.
I am asking this question for 2022 tax planning since my daughter wants to earn Self Employment income in 2022 which might exceed $400 and based on what I remember in that TT Help question that would force us to report ALL of her income which could be close to $10K and severely impact our PTC credit all because of $401 of Self Employment income. Perhaps I am just remembering the TT prompt incorrectly but I could SWEAR that is what it said : "ANY" reason to file means she has to report ALL her dependent income. I wish I could get back into the program and find that help prompt.
I just don't want to misunderstand the tax code and end up losing a huge Premium Tax Credit all because of a small amount of Self Employment income my daughter might make this year. There are stranger quirks in the tax code than this so I just want to be sure I'm not missing something and that TT Help prompt was simply misread by me or incorrect.
