Updated November 5, 2026. Quick answer: Worksheet V in Publication 974 (2025) is the last step of the year-of-marriage calculation. It adds the monthly results of Worksheets II and IV into one column, sets them beside the regular Worksheet 3 amounts from the Form 8962 instructions, and line 14 tells you whether the alternative calculation reduces your excess advance payments. A yes sends you to Steps 6 to 8; a no means leaving Part V of Form 8962 blank.
Where Worksheet V sits
Step 5 is one sentence: “After you have completed Steps 1 and 2 and/or Steps 3 and 4, complete Worksheet V to determine what entries you must make on Form 8962, lines 12 through 23, for your pre-marriage months.” The earlier worksheets are explained on the Worksheets I to IV page.
Column A and column B
Column A is filled only for months that have an entry in Worksheet II or IV: “Add the amounts in column E of Worksheets II and IV separately for each month and enter the total in column A below on the line for the same month.” Column B is the ordinary figure: “For each month, enter the corresponding amount from lines 1 through 12, column (e), of Worksheet 3 under Line 9 in the Instructions for Form 8962.” Column B is completed for any month with an entry in column A, and the other months stay blank.
Lines 13 and 14
| Line | What it asks |
|---|---|
| 13 | “Totals: Enter the total of column A, lines 1 through 12, and the total of column B, lines 1 through 12” |
| 14 | “Is column A of line 13 more than column B of line 13?” |
A yes means “Your alternative calculation reduces your excess APTC.” If you did not complete Part IV of Form 8962, check Yes on line 9, check No on line 10, and continue to Steps 6, 7 and 8. A no means “The alternative calculation does not reduce your excess APTC. Leave Form 8962, Part V, blank.” In that case the regular Worksheet 3 amounts stand: “enter the amounts from lines 1 through 12 of Worksheet 3 in the Form 8962 instructions on the lines for the corresponding months and columns on Form 8962.”
Steps 6, 7 and 8: only after a yes
Step 6 fills the family-size, amount and month columns of Form 8962, lines 35 and 36. For line 35, column (a) is “Enter the family size from Worksheet I, line 1.” column (b) is “Enter the amount from Worksheet I, line 7.” and columns (c) and (d) are the months from lines 8 and 9 of Worksheet I. Line 36 does the same from Worksheet III. See the lines 35 and 36 page.
Step 7 completes lines 12 through 23 of Form 8962. Column (c) for the pre-marriage months is “enter the totals of Worksheet II, column C, and Worksheet IV, column C.” Column (d) is “Subtract column (c) from column (b) and enter the result. If zero or less, enter -0-.” Column (e) for those months comes from column A of Worksheet V. For the months you were married for the entire month, “enter the smaller of column (a) or (d).” Step 8 is “Continue to Form 8962, line 24, and complete the rest of the form.” and it adds “Line 26. Enter -0-.”
Example with invented numbers
Illustration, not an IRS example. It continues the made-up couple on the Worksheets I to IV page: the computed column E of Worksheet II is $500 in January to March and $485 in April to June, and column E of Worksheet IV is $300 in each of the six months. Column B is invented at $700 a month. Column A is the sum of the two column E amounts (computed).
| Line | Month | A | B |
|---|---|---|---|
| 1 | January | $800 | $700 |
| 2 | February | $800 | $700 |
| 3 | March | $800 | $700 |
| 4 | April | $785 | $700 |
| 5 | May | $785 | $700 |
| 6 | June | $785 | $700 |
| 13 | Totals (computed) | $4,755 | $4,200 |
Line 13 column A, $4,755, is more than column B, $4,200, so line 14 is Yes in this made-up case (computed). Real results depend on the monthly Worksheet 3 amounts, which can be larger than the alternative amounts.
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
- Entering a Worksheet 3 amount in column B for a month that has nothing in column A. Column B is for months with an entry in column A.
- Comparing single months on line 14. The question is whether the line 13 total of column A is more than the line 13 total of column B.
- Filling in Steps 6 to 8 after a no on line 14. Part V stays blank in that case.
- Leaving the Worksheet II and IV column C totals out of column (c) in Step 7. Both spouses’ contribution amounts are added for the pre-marriage months.
Related: Worksheets I to IV, 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.