58.02 Special rules relating to APTC eligibility67

An individual may accept less than the full amount of APTC for which the individual is determined eligible. (b) Before APTC on behalf of a tax filer may be authorized, the tax filer must provide necessary attestations, including, but not limited to, attestations that: They will file an income tax return for the benefit year, in accordance with 26 USC §§ 6011 and 6012, and implementing regulations; If married (within the meaning of 26 CFR § 1.7703-1), they will file a joint tax return for the benefit year unless they meet the exception criteria defined in § 12.03(b) (victim of domestic abuse or spousal abandonment);68 No other tax filer will be able to claim them as a tax dependent for the benefit year; and They will claim a personal exemption deduction on their tax return for the individuals identified as members of their household, including the tax filer and their spouse, in accordance with § 56.03(a).69 Special QHP eligibility standards and process for Indians70 (01/01/2018, GCR 17-048)