Updated November 5, 2026. Quick answer: Worksheets I to IV in Publication 974 (2025) are the optional year-of-marriage calculation for premium tax credit repayment. Worksheet I (and III for your spouse) turns half of household income into an alternative monthly contribution amount, and Worksheet II (and IV) uses it to work out an alternative monthly credit for each month before the wedding. Worksheet V then says whether the choice helps, and it is on its own page.
When the alternative calculation applies
The publication introduces it this way: “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 reduce the amount of excess APTC you would have to repay under the general rules.” It also says “Electing the alternative calculation is optional.” Before the worksheets, read the instructions for line 9 of Form 8962 and complete Table 4 and, if required, Worksheet 3 in those instructions. The form-line view of the election is on the Form 8962 lines 35 and 36 page and the lines 9 and 10 page.
Alternative family size comes first
Worksheets I and III both start from a head count. For yours, “include yourself and any individual in the tax family who qualifies as your dependent for the year”. For your spouse’s, “include your spouse and any individual in the tax family who qualifies as your spouse’s dependent for the year”. A person is counted once: “Do not include any individual who does not qualify as your dependent under those rules or who is included in your spouse’s alternative family size.” A person who is the dependent of both of you may be counted “in either alternative family size”.
Table A: which steps you complete
The publication’s Table A asks two questions about the months before the wedding, counting the wedding month: was anyone in your alternative family size enrolled in a qualified health plan for one or more of them, and was anyone in your spouse’s? A yes on the first sends you through “Complete Steps 1, 2, and 5.” A yes on the second sends you through “Complete Steps 3, 4, and 5.” Steps 1 and 2 are Worksheets I and II, Steps 3 and 4 are Worksheets III and IV, and Step 5 is Worksheet V.
Worksheet I, lines 1 to 9
| Line | What it asks |
|---|---|
| 1 | “Alternative family size: Enter the total number of individuals in your alternative family size” |
| 2 | “One-half of household income: Divide Form 8962, line 3, by 2.0. Round to the nearest whole dollar amount” |
| 3 | “Alternative federal poverty line: Enter the federal poverty line amount as determined by your alternative family size on line 1 above and the federal poverty table you used on Form 8962, line 4” |
| 4 | “Alternative household income as a percentage of federal poverty line: Enter the amount from the worksheet under Step 1.” |
| 5 | “Alternative applicable figure: Using your line 4 percentage, locate your applicable figure in Table 2 in the Instructions for Form 8962” |
| 6 | “Multiply line 2 by line 5 and enter the result rounded to the nearest whole dollar amount” |
| 7 | “Alternative monthly contribution amount: Divide line 6 by 12.0 and enter the result rounded to the nearest whole dollar amount” |
| 8 | “Alternative start month: Enter the first full month you or any individual included in your alternative family size on line 1 had coverage under a qualified health plan.” |
| 9 | “Alternative stop month: Enter the last month you or any individual included in your alternative family size on line 1 had coverage under a qualified health plan or the month in which you got married, whichever is earlier.” |
Worksheet III is the same nine lines for your spouse: the family size is your spouse’s alternative family size, and line 4 comes from the worksheet under Step 3 instead of Step 1.
The worksheet for line 4
Line 4 is not a one-step division. The publication gives a small worksheet under Step 1:
| Line | What it asks |
|---|---|
| 1 | “Enter the amount from line 2 of Worksheet I” |
| 2 | “Enter the amount from line 3 of Worksheet I” |
| 3 | “Multiply the amount on line 2 by 4.0” |
| 4 | “Is the amount on line 1 more than the amount on line 3?” Yes: “Enter 401 here and on line 4 of Worksheet I.” No: “Divide the amount on line 1 by the amount on line 2. If the result is not a whole percentage, do not round; instead, multiply this number by 100 (to express it as a percentage) and then drop any numbers after the decimal point.” |
The publication’s own rounding examples show the drop-the-decimals rule: “for 0.9984, enter the result as 99; for 1.8565, enter the result as 185; and for 3.997, enter the result as 399”. The same four lines sit under Step 3 for Worksheet III, pointing at lines 2 and 3 of Worksheet III.
Worksheet II, one row per month
Step 2 explains the entries. “Complete Worksheet II to determine your alternative monthly credit amounts to include in Form 8962, lines 12 through 23, column (e), for your pre-marriage months.” The worksheet itself “Complete this worksheet only for months beginning with the month on line 8 of Worksheet I and ending with the month on line 9 of Worksheet I.” Each month is a row with five columns:
| Column | What goes in it |
|---|---|
| A | The monthly enrollment premium from Form 1095-A, Part III. The publication says “Form 1095-A, Part III, column A, reports the enrollment premiums.” |
| B | The applicable SLCSP premium from Form 1095-A, Part III. The publication says “Column B of Form 1095-A, Part III, generally reports the applicable SLCSP premium.” |
| C | “Worksheet I, line 7”, the alternative monthly contribution amount, the same figure in every row |
| D | “Subtract C from B (If zero or less, enter -0-.)” |
| E | “Smaller of column A or column D” |
Which Form 1095-A amounts go in columns A and B is the subject of the instructions under Step 2, and the publication adds a caution for months where the SLCSP premium is missing or wrong: “you may have to determine a new premium for your applicable SLCSP for those months”. Column E is the figure that carries forward. After the worksheet: “Continue to Step 3 if you checked “Yes” for question 3 in Table A. Otherwise, go to Step 5.”
Worksheet IV is Worksheet II for your spouse
Worksheet IV has the same five columns and rows, with column C taken from “Worksheet III, line 7” and the Form 1095-A amounts taken from the coverage of your spouse’s alternative family size. It ends “Continue to Step 5.”
Example with invented numbers
Illustration, not an IRS example; the inputs are invented and every result is computed. Form 8962 line 3 is $60,000, the family size is 3, and the poverty line is $26,000 (all invented, so the arithmetic is visible; use the tables in your own Form 8962 instructions for real ones). The wedding is in June and coverage runs January to June.
The line 4 worksheet:
| Line | Entry | Value |
|---|---|---|
| 1 | Line 2 of Worksheet I | $30,000 |
| 2 | Line 3 of Worksheet I | $26,000 |
| 3 | Line 2 times 4.0 (computed) | $104,000 |
| 4 | Line 1 is not more than line 3, so divide: 30,000 divided by 26,000 is 1.1538, times 100 is 115.38, decimals dropped (computed) | 115 |
Worksheet I:
| Line | Entry | Value |
|---|---|---|
| 1 | Alternative family size (invented) | 3 |
| 2 | Form 8962 line 3, $60,000 (invented), divided by 2.0 (computed) | $30,000 |
| 3 | Poverty line for that family size (invented, not a real table value) | $26,000 |
| 4 | From the Line 4 worksheet above (computed) | 115 |
| 5 | Applicable figure read from Table 2 (invented) | 0.0300 |
| 6 | Line 2 times line 5 (computed) | $900 |
| 7 | Line 6 divided by 12.0 (computed) | $75 |
| 8 | First full month with coverage (invented) | 01 |
| 9 | Month of the wedding or last month of coverage, whichever is earlier (invented) | 06 |
Worksheet II for January to June, with computed columns D and E. The first three months use a premium of $500 and an SLCSP premium of $600; the last three use $520 and $560. Column D subtracts $75 and column E takes the smaller of A and D:
| Line | Month | A | B | C | D | E |
|---|---|---|---|---|---|---|
| 1 | January | $500 | $600 | $75 | $525 (computed) | $500 (computed) |
| 2 | February | $500 | $600 | $75 | $525 (computed) | $500 (computed) |
| 3 | March | $500 | $600 | $75 | $525 (computed) | $500 (computed) |
| 4 | April | $520 | $560 | $75 | $485 (computed) | $485 (computed) |
| 5 | May | $520 | $560 | $75 | $485 (computed) | $485 (computed) |
| 6 | June | $520 | $560 | $75 | $485 (computed) | $485 (computed) |
In April to June the computed SLCSP premium less the contribution amount is $485, which is below the $520 premium, so column E is that $485, not the premium itself.
Edition
This page reads Publication 974 (2025), Premium Tax Credit (PTC), the file irs.gov served on 2026-11-05. Worksheet letters and line numbers belong to that edition, so check the label printed on the worksheet in your own copy before you follow a line reference.
Common mistakes
- Rounding the line 4 percentage instead of dropping the decimals. A result of 115.38 is entered as 115, and anything over the limit on line 3 of the helper worksheet is entered as 401.
- Filling in months outside the range on lines 8 and 9 of Worksheet I. Column E is only for months from the start month through the stop month.
- Using one spouse’s Form 1095-A in the other spouse’s worksheet. Worksheets II and IV take the amounts for the people in each spouse’s own alternative family size.
- Counting a child in both alternative family sizes. A child counted by both spouses is placed in only one.
Related: Worksheet V, Form 8962 lines 35 and 36, and Publication 974.
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Answer againSources
- Publication 974 (2025), Premium Tax Credit (PTC): https://www.irs.gov/pub/irs-pdf/p974.pdf
- IRS, About Publication 974, Premium Tax Credit (PTC): https://www.irs.gov/forms-pubs/about-publication-974
Read from the IRS documents linked above on November 5, 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.