Alternative Marriage Calculation Flowchart

Abstract

This chart walks practitioners through the steps required to determine whether the taxpayer should use the alternative marriage calculation for ACA premium tax credit reconciliation.

The Center for Agricultural Law and Taxation does not provide legal advice. Any information provided on this website is not intended to be a substitute for legal services from a competent professional. The Center's work is supported by fee-based seminars and generous private gifts. Any opinions, findings, conclusions or recommendations expressed in the material contained on this website do not necessarily reflect the views of Iowa State University.