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Level 2
posted Mar 18, 2025 12:26:50 PM

2024 Form 8962 - Using 2023 Poverty Level (Line 4)?

Hello - For my 2024 taxes, I noticed that on my Form 8962 Line 4 (Federal Poverty Line) it is showing '$19,720' for a Tax Family Size of (2).  Per the HHS.gov website's tables, this amount of $19,720 is shown for 2023, while $20,040 is shown for tax year 2024 for a family size of (2).

 

Can someone please confirm that this is an error within TurboTax and not a misunderstanding on my part.  If indeed an error, I will need to request money back from the IRS.

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1 Best answer
Expert Alumni
Mar 19, 2025 6:24:39 AM

Eligibility is based on the the prior year Poverty Guidelines.  See this IRS site.

 

For purposes of the premium tax credit, eligibility for a certain year is based on the most recently published set of poverty guidelines at the time of the first day of the annual open enrollment period for coverage for that year. Consequently, the federal poverty guidelines published in January of 2020 are used for premium tax credit eligibility for 2021.

3 Replies
Expert Alumni
Mar 18, 2025 1:06:51 PM

The amount used by TurboTax ($19,720) is correct according to the Instructions for Form 8962 (2024) 

 

Level 2
Mar 19, 2025 5:43:25 AM

Thank you for your reply...

 

Yes, I saw what you posted in the Form 8962 instructions, however, this is not what is shown on the 'HSS.gov' website:

 

https://aspe.hhs.gov/sites/default/files/documents/7240229f28375f54435c5b83a3764cd1/detailed-guidelines-2024.pdf 

 
 
 
 

 

Per the same HSS.gov site, below is for YR 2023:

 

 

Hmmm...

 

 
 
 

 

Expert Alumni
Mar 19, 2025 6:24:39 AM

Eligibility is based on the the prior year Poverty Guidelines.  See this IRS site.

 

For purposes of the premium tax credit, eligibility for a certain year is based on the most recently published set of poverty guidelines at the time of the first day of the annual open enrollment period for coverage for that year. Consequently, the federal poverty guidelines published in January of 2020 are used for premium tax credit eligibility for 2021.