For tax years 2021 and 2022, section 9661 of the American Rescue Plan Act of 2021 (ARPA), enacted on March 11, 2021, temporarily expanded eligibility for the premium tax credit by eliminating the requirement that a taxpayer's household income may not be more than 400 percent of the federal poverty line. Under this rule, taxpayers with household income of more than 400 percent of the federal poverty line for their family size may be allowed to claim a premium tax credit, if otherwise eligible (see question 5).
Q5. Who is eligible for the premium tax credit? (updated February 24, 2022)
Q5. You are eligible for the premium tax credit if you meet all of the following requirements:
Have household income that falls within a certain range (see Q7) or for 2021, you, or your spouse (if filing a joint return), received, or were approved to receive, unemployment compensation for any week beginning during 2021.
Do not file a Married Filing Separately tax return ((unless you qualify for a special rule that allows certain victims of domestic abuse and spousal abandonment to claim the premium tax credit using the Married Filing Separately filing status (see Q9 and Q10);
Cannot be claimed as a dependent by another person; and
In the same month, you, or a family member:
Enroll in coverage (excluding “catastrophic” coverage) through a Marketplace
Are not able to get affordable coverage through an eligible employer-sponsored plan that provides minimum value (see Q11 and Q12)
Are not eligible for coverage through a government program, like Medicaid, Medicare, CHIP or TRICARE
Pay the share of premiums not covered by advance credit payments
https://www.taxnotes.com/research/federal/irs-guidance/fact-sheets/irs-fact-sheet-provides-comprehen...
