Updates to the Instructions for Form 8962 regarding filing status exceptions

 

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If you downloaded the 2022 Instructions for Form 8962, Premium Tax Credit, please be advised that there is an update to the 2nd bullet under Exception 1—Certain married persons living apart on page 5. Filers should rely on this update, which will be incorporated into the next revision of these instructions.

Updated 2nd Bullet:

  • You file as single on your Form 1040-NR because you meet the requirements for Married persons who live apart under Married Filing Separately in the Instructions for Form 1040-NR.