Can I claim the premium tax credit if I also had a Health Reimbursement Arrangement in 2023 and I am filing married filing separately?

[Vanessa A]

No.  If you are married filing separately, you are not eligible for the Premium Tax Credit unless you lived apart from your spouse for the last 6 months of the year or were a victim of domestic violence. 

As for the HRA, it will depend.

"When your employer offers or provides you an HRA, your eligibility for Marketplace savings is determined by:

• The type of HRA — check the letter you got from your employer
  • Individual coverage HRA
  • Qualified Small Employer Health Reimbursement Arrangement (QSEHRA)
• The dollar amount your employer will contribute to the HRA
• Your household income
• If other household members can use the HRA"