Updated October 18, 2026. Quick answer: Line 9 asks whether you are sharing policy amounts with another taxpayer or want the year-of-marriage calculation. Line 10 decides whether you may use the single annual row on line 11 or must fill in the twelve monthly rows. Both answers send you down a different path of the form.
Line 9: two questions in one
The form asks “Are you allocating policy amounts with another taxpayer or do you want to use the alternative calculation for year of marriage? See instructions.”
Yes sends you to “Skip to Part IV, Allocation of Policy Amounts, or Part V, Alternative Calculation for Year of Marriage.” The instructions say “Before you complete line 10, you must complete Part IV if you are allocating policy amounts (see below) with another taxpayer and complete Part V if you want to use the alternative calculation for year of marriage (defined later).” No means “Continue to line 10.”
When you allocate policy amounts
The instructions say “You need to allocate policy amounts (enrollment premiums, SLCSP premiums, and/or APTC) on a Form 1095-A between your tax family and another tax family if:” The first condition is “The policy covered at least one individual in your tax family and at least one individual in another tax family; and” The instructions then give a second condition about the Forms 1095-A. After both: “If both (1) and (2) above apply, check” Yes. The conditions are written out under line 9 in the instructions; the allocation itself is on the lines 30 to 34 page. The statements are explained on the Form 1095-A Parts I and II page.
The year-of-marriage option
The instructions describe it: “If you got married during 2025 and APTC was paid for an individual in your tax family, you may want to use the alternative calculation for year of marriage, an optional calculation that may allow you to repay less excess APTC than you would under the general rules.” Eligibility is decided by Table 4 and Worksheet 3 in the instructions. The entries themselves are on the lines 35 and 36 page.
If both situations apply: “If you need to allocate policy amounts and are also using the alternative calculation for year of marriage, follow the instructions in Table 3 and complete Part IV before you follow the instructions for Table 4 and complete Part V.” If neither applies: “If you are not allocating policy amounts and not using the alternative calculation for year of marriage, check” No “and go to line 10.”
Line 10: annual row or monthly rows
The caption is “See the instructions to determine if you can use line 11 or must complete lines 12 through 23.” Yes means “Continue to line 11. Compute your annual PTC.” No means “Compute your monthly PTC and continue to line 24.”
The instructions say “If you were enrolled in a qualified health plan for fewer than 12 months during 2025, check” No “and continue to lines 12 through 23.” Yes is allowed only “if all of the following apply for each qualified health plan you or a member of your tax family was enrolled in for 2025.” The tests are “You were enrolled in the qualified health plan for all 12 months during 2025.” “Your enrollment premium was the same for every month of 2025.” “Your SLCSP premium is the same for every month of 2025.” “Otherwise, check” No.
Where the number comes from
Line 10 turns on the premium columns of Form 1095-A. The instructions say the enrollment premium “is reported in Part III, lines 21 through 32, column A, of Form 1095-A.” Those columns are explained on the column A and column B pages. If the statement may be wrong, “if you have reason to believe the Marketplace reported the wrong applicable SLCSP premium, you must determine the correct applicable SLCSP premium for every month.”
Where it goes next
A Yes on line 10 leads to line 11 and the annual totals, then to line 24. A No leads to the monthly rows. Both are on the lines 11 to 23 page, and the totals continue on the lines 24, 25 and 26 page. Part IV and Part V are described by the form as “Complete the following information for up to four policy amount allocations.” and “Complete line(s) 35 and/or 36 to elect the alternative calculation for year of marriage.” The whole form is laid out on the Form 8962 page.
Edition and line numbers
This page reads the 2025 Form 8962 and its 2025 instructions, the current files irs.gov served on 2026-10-18. They are the files for the tax year 2025 return, filed in 2026. The form says “Attach to Form 1040, 1040-SR, or 1040-NR.” Check the tax year printed on the form you are filling in and use the line numbers on that year’s form, because a different year’s form can number or word its lines differently.
Common mistakes
- Checking Yes on line 10 with a partial year of coverage. The instructions say “If you were enrolled in a qualified health plan for fewer than 12 months during 2025, check” No “and continue to lines 12 through 23.”
- Trusting a statement premium that may be wrong. The instructions say “you must determine the correct applicable SLCSP premium for every month.”
- Skipping Part IV when a policy is shared. The instructions say “you must complete Part IV if you are allocating policy amounts (see below) with another taxpayer”.
Related: Form 1095-A Parts I and II, Form 1095-A column A, Form 1095-A column B, and void, corrected or missing Form 1095-A.
Sources
- Instructions for Form 8962, Premium Tax Credit (PTC) (2025): https://www.irs.gov/pub/irs-pdf/i8962.pdf
- Form 8962, Premium Tax Credit (PTC) (2025): https://www.irs.gov/pub/irs-pdf/f8962.pdf
Read from the IRS documents linked above on October 18, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.