60.08 Plan covering more than one household86

Official source

In general. If a QHP covers more than one household under a single policy, each applicable tax filer covered by the plan may claim a premium tax credit, if otherwise allowable. Each tax filer computes the credit using that tax filer's applicable percentage, household income, and the ABP that applies to the tax filer under § 60.06. In determining whether the amount computed under § 60.04(a) (the premiums for the QHP in which the tax filer enrolls) is less than the amount computed under § 60.04(b) (the benchmark plan premium minus the product of household income and the applicable percentage), the premiums paid are allocated to each tax filer in proportion to the premiums for each tax filer's ABP. 86 26 CFR § 1.36B-3(h). Eligibility-and-Enrollment Procedures Part 7 – Page 38 (Sec.60.00, Sub.60.09) (b) Example.87 60.09 [Reserved] (01/15/2017, GCR 16-100)

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60.08 Plan covering more than one household86

Official source

In general. If a QHP covers more than one household under a single policy, each applicable tax filer covered by the plan may claim a premium tax credit, if otherwise allowable. Each tax filer computes the credit using that tax filer's applicable percentage, household income, and the ABP that applies to the tax filer under § 60.06. In determining whether the amount computed under § 60.04(a) (the premiums for the QHP in which the tax filer enrolls) is less than the amount computed under § 60.04(b) (the benchmark plan premium minus the product of household income and the applicable percentage), the premiums paid are allocated to each tax filer in proportion to the premiums for each tax filer's ABP. 86 26 CFR § 1.36B-3(h). Eligibility-and-Enrollment Procedures Part 7 – Page 38 (Sec.60.00, Sub.60.09) (b) Example.87 60.09 [Reserved] (01/15/2017, GCR 16-100)