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correct Direct File QA and Testing Wiki.md to ensure using GitHub CLI doesn't create an error upon initial pull

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@ -354,7 +354,7 @@ At this point, you should be told that the child didn’t meet the requirements
#### **Method 1: HOH qualifying person who is your dependent**
Start with a *Taxpayer who is otherwise eligible for HOH*
Start with a _Taxpayer who is otherwise eligible for HOH_
##### In Family and household \> person
@ -392,7 +392,7 @@ No IP PIN
#### **Method 2: HOH qualifying person who is NOT a dependent**
Start with a *Taxpayer who is otherwise eligible for HOH*
Start with a _Taxpayer who is otherwise eligible for HOH_
##### In Family and household \> person
@ -456,9 +456,9 @@ Spouse is not itemizing deductions
Add an HOH qualifying person:
* See “How to create a qualifying person for HOH filing status”
- See “How to create a qualifying person for HOH filing status”
* See CDCC qualifying person: Profile 1.1 who is also an HOH qualifying person
- See CDCC qualifying person: Profile 1.1 who is also an HOH qualifying person
#### **Method 2**
@ -482,9 +482,9 @@ Spouse is not itemizing deductions
Add an HOH qualifying person:
* See “How to create a qualifying person for HOH filing status”
- See “How to create a qualifying person for HOH filing status”
* See CDCC qualifying person: Profile 1.1 who is also an HOH qualifying person
- See CDCC qualifying person: Profile 1.1 who is also an HOH qualifying person
#### **Method 3 (nonresident alien rule)**
@ -510,9 +510,9 @@ Spouse is not itemizing deductions
Add an HOH qualifying person:
* See “How to create a qualifying person for HOH filing status”
- See “How to create a qualifying person for HOH filing status”
* See CDCC qualifying person: Profile 1.1 who is also an HOH qualifying person
- See CDCC qualifying person: Profile 1.1 who is also an HOH qualifying person
### **How to create a taxpayer who using Head of Household filing status and "considered married"**
@ -676,12 +676,12 @@ Standard Form W-2
You can update **box 1** amount as needed to adjust overall income on a federal tax return.
***Note:*** *Boxes 2–6 don't need to be adjusted along with box 1\. But if you're looking to make a realistic W-2 scenario, here's how they generally relate to box 1:*
**_Note:_** _Boxes 2–6 don't need to be adjusted along with box 1\. But if you're looking to make a realistic W-2 scenario, here's how they generally relate to box 1:_
* *Boxes 3 and 5 will generally be equal to box 1, plus any amounts in box 12, although box 3 can’t exceed $168,600.*
* *Box 4 equals box 3 times 6.2%.*
* *Box 6 equals box 5 times 1.45%.*
* *Box 2 depends on withholding. You can just pick something.*
- _Boxes 3 and 5 will generally be equal to box 1, plus any amounts in box 12, although box 3 can’t exceed $168,600._
- _Box 4 equals box 3 times 6.2%._
- _Box 6 equals box 5 times 1.45%._
- _Box 2 depends on withholding. You can just pick something._
### **How to add interest income (Form 1099-INT)**
@ -709,7 +709,7 @@ FATCA filing requirement **not** checked
Box 2–17: blank
*This will attach Schedule B to the federal tax return.*
_This will attach Schedule B to the federal tax return._
#### **For modifications to taxable amount**
@ -745,21 +745,21 @@ You can update **box 1** amount as needed to adjust overall income on a federal
A TP can make HSA contributions and/or take HSA distributions in the same year. So it's common to:
* Have values just for contributions
* Have values just for distributions
* Have values for contributions and distributions
- Have values just for contributions
- Have values just for distributions
- Have values for contributions and distributions
**Contributions:** There's 2 different types of HSA contributions:
* **Most common:** Employer contributions, which are marked on Form W-2, box 12, code W. They're reported in the Jobs subsection and have already been excluded from taxable income by your employer.
* **Less common:** Contributions not through an employer. You'll need to manually report these in the HSA subsection. And then they'll be deducted from your taxable income through the HSA deduction.
- **Most common:** Employer contributions, which are marked on Form W-2, box 12, code W. They're reported in the Jobs subsection and have already been excluded from taxable income by your employer.
- **Less common:** Contributions not through an employer. You'll need to manually report these in the HSA subsection. And then they'll be deducted from your taxable income through the HSA deduction.
You can have 1 or both types of contributions, as long as the total doesn't go over the contribution limit.
**Contribution limit:** For 2024, when your coverage is the same all year:
* If have Self-only coverage, max contribution amount is $4,150.
* If have Family coverage, max contribution amount is $8,300. (That's the total for both spouses, if you both have HSAs).
- If have Self-only coverage, max contribution amount is $4,150.
- If have Family coverage, max contribution amount is $8,300. (That's the total for both spouses, if you both have HSAs).
If 55+, contribution limit is increased by $1,000 per spouse-who-has-an-HSA.
@ -769,75 +769,75 @@ If 55+, contribution limit is increased by $1,000 per spouse-who-has-an-HSA.
##### Income \> Jobs
* Add a Form W-2 and include **box 12, code W, $4,000**
- Add a Form W-2 and include **box 12, code W, $4,000**
##### Income \> HSAs
* \[Should note you've already reported $4,000 from your Form W-2\]
* **If MFJ:** No, spouse didn't have any HSAs in \<TY\> or \<TY-1\>
* No, didn't have medical savings accounts
* No, didn't have excess contributions left in an HSA from a previous year
* No, didn't withdraw excess contributions for \<TY\> before \<TaxDay\>
* No, I'm not enrolled in Medicare
* Yes, I had HDHP coverage for the whole year
* Self-only coverage
* No, I didn't have other health coverage that would make you not eligible to contribute to an HSA
* **Conditional depending on marital and filing status:**
* No, spouse didn't have HSA with contributions
* No change in marital status
* Total amount of HSA contributions in \<TY\> for \<TY\> not reported on Form W-2: **blank**
* Total amount of HSA contributions in \<TY+1\> for \<TY\> not reported on Form W-2: **blank**
* No, I didn't have qualified HSA funding distributions
* On collection hub: I don't have any Forms 1099-SA to add
- \[Should note you've already reported $4,000 from your Form W-2\]
- **If MFJ:** No, spouse didn't have any HSAs in \<TY\> or \<TY-1\>
- No, didn't have medical savings accounts
- No, didn't have excess contributions left in an HSA from a previous year
- No, didn't withdraw excess contributions for \<TY\> before \<TaxDay\>
- No, I'm not enrolled in Medicare
- Yes, I had HDHP coverage for the whole year
- Self-only coverage
- No, I didn't have other health coverage that would make you not eligible to contribute to an HSA
- **Conditional depending on marital and filing status:**
- No, spouse didn't have HSA with contributions
- No change in marital status
- Total amount of HSA contributions in \<TY\> for \<TY\> not reported on Form W-2: **blank**
- Total amount of HSA contributions in \<TY+1\> for \<TY\> not reported on Form W-2: **blank**
- No, I didn't have qualified HSA funding distributions
- On collection hub: I don't have any Forms 1099-SA to add
#### **Scenario 2: 1 TP has HSA contributions not through an employer**
##### Income \> Jobs
* \[Nothing needed here\]
- \[Nothing needed here\]
##### Income \> HSAs
* Yes, have an HSA in \<TY\> or \<TY-1\>
* Yes, have HSA activity to report
* **If MFJ:** No, spouse didn't have any HSA activity to report
* No, didn't have medical savings accounts
* No, didn't have excess contributions left in an HSA from a previous year
* No, didn't withdraw excess contributions for \<TY\> before \<TaxDay\>
* No, I'm not enrolled in Medicare
* Yes, I had HDHP coverage for the whole year
* Self-only coverage
* No, I didn't have other health coverage that would make you not eligible to contribute to an HSA
* **Conditional depending on marital and filing status:**
* No, spouse didn't have HSA with contributions
* No change in marital status
* Total amount of HSA contributions in \<TY\> for \<TY\> not reported on Form W-2: **$500**
* Total amount of HSA contributions in \<TY+1\> for \<TY\> not reported on Form W-2: **$100**
* No, I didn't have qualified HSA funding distributions
* **If MFJ:** No, spouse didn't contribute to HSA in \<TY-1\>
* On collection hub: I don't have any Forms 1099-SA to add
- Yes, have an HSA in \<TY\> or \<TY-1\>
- Yes, have HSA activity to report
- **If MFJ:** No, spouse didn't have any HSA activity to report
- No, didn't have medical savings accounts
- No, didn't have excess contributions left in an HSA from a previous year
- No, didn't withdraw excess contributions for \<TY\> before \<TaxDay\>
- No, I'm not enrolled in Medicare
- Yes, I had HDHP coverage for the whole year
- Self-only coverage
- No, I didn't have other health coverage that would make you not eligible to contribute to an HSA
- **Conditional depending on marital and filing status:**
- No, spouse didn't have HSA with contributions
- No change in marital status
- Total amount of HSA contributions in \<TY\> for \<TY\> not reported on Form W-2: **$500**
- Total amount of HSA contributions in \<TY+1\> for \<TY\> not reported on Form W-2: **$100**
- No, I didn't have qualified HSA funding distributions
- **If MFJ:** No, spouse didn't contribute to HSA in \<TY-1\>
- On collection hub: I don't have any Forms 1099-SA to add
#### **Scenario 3: 1 TP has HSA distributions**
##### Income \> HSAs
* Yes, have an HSA in \<TY\> or \<TY-1\>
* Yes, have HSA activity to report
* **If MFJ:** No, spouse didn't have any HSA activity to report
* No, didn't have medical savings accounts
* No, didn't have excess contributions left in an HSA from a previous year
* No, didn't withdraw excess contributions for \<TY\> before \<TaxDay\>
* No, I didn't have HSA contributions for \<TY\>
* No, didn't contribute to HSA in \<TY-1\>
* On collection hub: Add Form 1099-SA
* HSA trustee: The Best Trustee
* Box 1: **$1,000**
* No rollovers
* No excess contributions withdrawn before \<TaxDay\>
* Box 2: blank
* Box 3: code 1
* Box 4: blank
* Qualified medical expenses: **$1,000**
- Yes, have an HSA in \<TY\> or \<TY-1\>
- Yes, have HSA activity to report
- **If MFJ:** No, spouse didn't have any HSA activity to report
- No, didn't have medical savings accounts
- No, didn't have excess contributions left in an HSA from a previous year
- No, didn't withdraw excess contributions for \<TY\> before \<TaxDay\>
- No, I didn't have HSA contributions for \<TY\>
- No, didn't contribute to HSA in \<TY-1\>
- On collection hub: Add Form 1099-SA
- HSA trustee: The Best Trustee
- Box 1: **$1,000**
- No rollovers
- No excess contributions withdrawn before \<TaxDay\>
- Box 2: blank
- Box 3: code 1
- Box 4: blank
- Qualified medical expenses: **$1,000**
#### **Scenario 4: 2 TPs each have HSA contributions and distributions**
@ -847,44 +847,44 @@ MFJ
##### Income \> Jobs
* Add a Form W-2 for TP1 and include **box 12, code W, $6,000**
- Add a Form W-2 for TP1 and include **box 12, code W, $6,000**
##### Income \> HSAs
* \[Should note you've already reported $6,000 from your Form W-2\]
* Yes, TP2 had HSAs in \<TY\> or \<TY-1\>
* Yes, TP2 had HSA activity to report
* No, didn't have medical savings accounts
* No, didn't have excess contributions left in an HSA from a previous year
* No, I didn't withdraw excess contributions for \<TY\> before \<TaxDay\>
* For TP1
* No, not enrolled in Medicare
* Yes, had HDHP coverage for the whole year
* Family coverage
* No, didn't have other health coverage that would make you not eligible to contribute to an HSA
* No change in marital status
* Total amount of HSA contributions in \<TY\> for \<TY\> not reported on Form W-2: **blank**
* Total amount of HSA contributions in \<TY+1\> for \<TY\> not reported on Form W-2: **blank**
* No, didn't have qualified HSA funding distributions
* For TP2
* Yes, had contributions to HSA in \<TY\>
* No, not enrolled in Medicare
* Yes, had HDHP coverage for the whole year
* Family coverage
* No, didn't have other health coverage that would make you not eligible to contribute to an HSA
* No change in marital status
* Total amount of HSA contributions in \<TY\> for \<TY\> not reported on Form W-2: blank
* Total amount of HSA contributions in \<TY+1\> for \<TY\> not reported on Form W-2: **$300**
* No, didn't have qualified HSA funding distributions
* On collection hub: Add Form 1099-SA
* HSA trustee: The Best Trustee
* Box 1: **$1,000**
* No rollovers
* No excess contributions withdrawn before \<TaxDay\>
* Box 2: blank
* Box 3: code 1
* Box 4: blank
* Qualified medical expenses: **$1,000**
- \[Should note you've already reported $6,000 from your Form W-2\]
- Yes, TP2 had HSAs in \<TY\> or \<TY-1\>
- Yes, TP2 had HSA activity to report
- No, didn't have medical savings accounts
- No, didn't have excess contributions left in an HSA from a previous year
- No, I didn't withdraw excess contributions for \<TY\> before \<TaxDay\>
- For TP1
- No, not enrolled in Medicare
- Yes, had HDHP coverage for the whole year
- Family coverage
- No, didn't have other health coverage that would make you not eligible to contribute to an HSA
- No change in marital status
- Total amount of HSA contributions in \<TY\> for \<TY\> not reported on Form W-2: **blank**
- Total amount of HSA contributions in \<TY+1\> for \<TY\> not reported on Form W-2: **blank**
- No, didn't have qualified HSA funding distributions
- For TP2
- Yes, had contributions to HSA in \<TY\>
- No, not enrolled in Medicare
- Yes, had HDHP coverage for the whole year
- Family coverage
- No, didn't have other health coverage that would make you not eligible to contribute to an HSA
- No change in marital status
- Total amount of HSA contributions in \<TY\> for \<TY\> not reported on Form W-2: blank
- Total amount of HSA contributions in \<TY+1\> for \<TY\> not reported on Form W-2: **$300**
- No, didn't have qualified HSA funding distributions
- On collection hub: Add Form 1099-SA
- HSA trustee: The Best Trustee
- Box 1: **$1,000**
- No rollovers
- No excess contributions withdrawn before \<TaxDay\>
- Box 2: blank
- Box 3: code 1
- Box 4: blank
- Qualified medical expenses: **$1,000**
### **How to add Social Security benefits (Form SSA-1099)**
@ -904,7 +904,7 @@ Don't add Social Security if you're just trying to increase the overall taxable
### **(see CDCC section for Dependent Care Benefits)**
##
##
## **Credit-related recipes**
@ -1368,18 +1368,18 @@ Spouse is not itemizing deductions
##### Profile 1.1 — Elderly path
*In order to see EDC screens for the Elderly path, you will need:*
_In order to see EDC screens for the Elderly path, you will need:_
* *Age: 65+*
* *Filing status: Single*
* *AGI: greater than $16,550 and less than $17,500*
* *$16,550 is the standard deduction for Single filers who are 65+*
- _Age: 65+_
- _Filing status: Single_
- _AGI: greater than $16,550 and less than $17,500_
- _$16,550 is the standard deduction for Single filers who are 65+_
###### **In You and your family**
##### **About you**
DOB: \[pick date *before* 01/02/1960\]
DOB: \[pick date _before_ 01/02/1960\]
##### **Spouse**
@ -1395,13 +1395,13 @@ Need taxable income greater than $16,550 and less than $17,500:
$16,550 \< **x** \< $17,500
*Note: don't add Social Security benefits. Nontaxable SS will change the calculation.*
_Note: don't add Social Security benefits. Nontaxable SS will change the calculation._
###### **Deductions**
No deductions. This will give you an AGI greater than $16,550 and less than $17,500. Which you need for this credit.
*Now you should see the EDC flow in credits.*
_Now you should see the EDC flow in credits._
###### **Credits \> Credit for the Elderly or the Disabled**
@ -1409,18 +1409,18 @@ No, didn't receive any other nontaxable pension, annuity, or disability payments
##### Profile 2.1 — Disabled path
*In order to see EDC screens for the Disabled path, you will need:*
_In order to see EDC screens for the Disabled path, you will need:_
* *Age: less than 65*
* *Filing status: Single*
* *AGI: greater than $14,600 and less than $17,500*
* *$14,600 is the standard deduction for Single filers*
- _Age: less than 65_
- _Filing status: Single_
- _AGI: greater than $14,600 and less than $17,500_
- _$14,600 is the standard deduction for Single filers_
###### **In You and your family**
##### **About you**
DOB: \[pick date *after* 01/01/1960\]
DOB: \[pick date _after_ 01/01/1960\]
##### **Spouse**
@ -1438,16 +1438,16 @@ $14,600 \< **x** \< $17,500
At least some of this needs to be from Form(s) W-2. Check out these recipes for adding income:
* How to add jobs income (Form W-2)
* How to add interest income (Form 1099-INT)
- How to add jobs income (Form W-2)
- How to add interest income (Form 1099-INT)
*Note: don't add Social Security benefits. Nontaxable SS will change the calculation.*
_Note: don't add Social Security benefits. Nontaxable SS will change the calculation._
###### **Deductions**
No deductions. This will give you an AGI greater than $14,600 and less than $17,500. Which you need for this credit.
*Now you should see the EDC flow in credits.*
_Now you should see the EDC flow in credits._
###### **Credits \> Credit for the Elderly or the Disabled**
@ -1461,14 +1461,14 @@ Yes, taxable payments from Form W-2 were disability income
Enter amount that is:
* greater than $5,000
* less than or equal to the W-2 amount you entered in Income
- greater than $5,000
- less than or equal to the W-2 amount you entered in Income
No, didn't receive any other nontaxable pension, annuity, or disability payments
*Now you'll see a screen saying you qualify for the Credit for the Elderly or the Disabled.*
_Now you'll see a screen saying you qualify for the Credit for the Elderly or the Disabled._
*Next are 2–3 Yes/No questions about doctor's statements. Any answers are fine.*
_Next are 2–3 Yes/No questions about doctor's statements. Any answers are fine._
### **PTC**
@ -1478,30 +1478,30 @@ No, didn't receive any other nontaxable pension, annuity, or disability payments
###### **May qualify for PTC**
* Single
* Married Filing Jointly (MFJ)
* Married Filing Separately (MFS), but only if you meet an exception
* Head of Household (HoH), unless you meet the specific conditions (listed in the right column)
- Single
- Married Filing Jointly (MFJ)
- Married Filing Separately (MFS), but only if you meet an exception
- Head of Household (HoH), unless you meet the specific conditions (listed in the right column)
###### **Will not qualify for PTC**
* Married Filing Jointly Dependents (MFJ Dependents)
* Dependents (non-MFJ)
* Married Filing Separately (MFS), assuming you don't meet the exception
* Head of Household \+ spouse is a nonresident \+ you did not live apart of for the last 6 months of the tax year
- Married Filing Jointly Dependents (MFJ Dependents)
- Dependents (non-MFJ)
- Married Filing Separately (MFS), assuming you don't meet the exception
- Head of Household \+ spouse is a nonresident \+ you did not live apart of for the last 6 months of the tax year
##### Basic steps to qualify
* Use a filing status that may qualify for PTC
* You and/or individuals listed on your federal tax return were enrolled in a qualified Marketplace health plan
* Don't get knocked out. For example:
* If you have dependents, they should not required to file a federal tax return for this year
* Only have one Form 1095-A
* If MFS:
* **Yes,** you meet both requirements for MFS taxpayers
* **No,** this will not be the fourth year in a row that you're claiming the Premium Tax Credit and using a MFS filing status because of domestic abuse or spousal abandonment
* If your household income was below %100 of the federal poverty line: **Yes,** there was someone on the qualified health plan who was not eligible for Medicaid because of their immigration status
* **Yes,** at least one person enrolled in the qualified health plan met all the requirements for at least one month in the tax year
- Use a filing status that may qualify for PTC
- You and/or individuals listed on your federal tax return were enrolled in a qualified Marketplace health plan
- Don't get knocked out. For example:
- If you have dependents, they should not required to file a federal tax return for this year
- Only have one Form 1095-A
- If MFS:
- **Yes,** you meet both requirements for MFS taxpayers
- **No,** this will not be the fourth year in a row that you're claiming the Premium Tax Credit and using a MFS filing status because of domestic abuse or spousal abandonment
- If your household income was below %100 of the federal poverty line: **Yes,** there was someone on the qualified health plan who was not eligible for Medicaid because of their immigration status
- **Yes,** at least one person enrolled in the qualified health plan met all the requirements for at least one month in the tax year
#### **How to have excess advance payments of PTC**
@ -1511,61 +1511,61 @@ No, didn't receive any other nontaxable pension, annuity, or disability payments
There are many ways to not qualify PTC. For a thrilling, choose-your-own adventure experience, see the How to qualify for PTC (or not) recipe. The steps below will ensure you don't qualify and focus on achieving the Excess APTC outcome.
* Enrolled in a qualified Marketplace health plan
* (If you have dependents) No, none of them are required to file
* No, you don't have more than one Form 1095-A
* No, there isn't someone other than you and/or those listed on your tax return on your Form 1095-A
* No, you or your fam is not listed on someone else's Form 1095-A
* (If asked) No, nobody listed on Form 1095-A had an immigration status that wasn't eligible for Marketplace coverage
* Yes, advance payments of the Premium Tax Credits were made
* **No,** nobody was also eligible for or enrolled in employer-sponsored health coverage while enrolled in the qualified Marketplace health plan
* Policy number: 123456789
* Any Marketplace state
* Policy dates: 1 or more months
* No, at least one person didn't see all the requirements for at least one month
* Enter the annual total for monthly advance payment of premium tax credit from column C, line 33\. **Answer:** Enter any amount. This amount will be considered excess because you didn’t qualify for the PTC.
- Enrolled in a qualified Marketplace health plan
- (If you have dependents) No, none of them are required to file
- No, you don't have more than one Form 1095-A
- No, there isn't someone other than you and/or those listed on your tax return on your Form 1095-A
- No, you or your fam is not listed on someone else's Form 1095-A
- (If asked) No, nobody listed on Form 1095-A had an immigration status that wasn't eligible for Marketplace coverage
- Yes, advance payments of the Premium Tax Credits were made
- **No,** nobody was also eligible for or enrolled in employer-sponsored health coverage while enrolled in the qualified Marketplace health plan
- Policy number: 123456789
- Any Marketplace state
- Policy dates: 1 or more months
- No, at least one person didn't see all the requirements for at least one month
- Enter the annual total for monthly advance payment of premium tax credit from column C, line 33\. **Answer:** Enter any amount. This amount will be considered excess because you didn’t qualify for the PTC.
##### Method 2
###### **In Credits \> Premium Tax Credit | Qualify for PTC and enter more APTC than your allowed PTC:**
###### **In Credits \> Premium Tax Credit | Qualify for PTC and enter more APTC than your allowed PTC:**
There are many ways to qualify for PTC. For a thrilling, choose-your-own adventure experience, see the How to qualify for PTC (or not) recipe. The steps below will ensure you qualify and focus on achieving the Excess APTC outcome.
* Enrolled in a qualified Marketplace health plan
* (If you have dependents) No, none of them are required to file
* No, you don't have more than one Form 1095-A
* No, there isn't someone other than you and/or those listed on your tax return on your Form 1095-A
* No, you or your fam is not listed on someone else's Form 1095-A
* (If asked) No, nobody listed on Form 1095-A had an immigration status that wasn't eligible for Marketplace coverage
* Yes, advance payments of the Premium Tax Credits were made
* No, nobody was also eligible for or enrolled in employer-sponsored health coverage while enrolled in the qualified Marketplace health plan
* Policy number: 123456789
* Any Marketplace state
* Policy dates: 1 or more months
* **Yes**, at least one person didn't see all the requirements for at least one month
* Enter the enrollment premiums\*
* Enter the Second Lowest Cost Silver Plan (SLCSP) premium amount\*
* Enter the APTC amount.\*
* **The easy way:**
* Enter an APTC amount that is greater than the enrollment premium or SLCSP amount you entered, whichever of those is greater.
* **The slightly harder, more realistic way —** The APTC amount should be greater than the taxpayer’s allowed PTC, which is not displayed on the front-end but is based on their household income and family size, and the enrollment and SLCSP premium amounts you entered. How to ensure you end up with Excess APTC:
* Have household income and a family size that puts you above 151% of the federal poverty line (in this case, household income refers to AGI minus your deductions, aka MAGI, which is displayed at the end of the deductions section) — [https://www.irs.gov/instructions/i8962\#en\_US\_2023\_publink100044414](https://www.irs.gov/instructions/i8962#en_US_2023_publink100044414) — The greater your income, the more you’re expected to contribute to your premium payments.
* IRL, your APTC would never be greater than your enrollment premiums. Enter an APTC value equal to or smaller than the SLCSP premium amounts you entered.
- Enrolled in a qualified Marketplace health plan
- (If you have dependents) No, none of them are required to file
- No, you don't have more than one Form 1095-A
- No, there isn't someone other than you and/or those listed on your tax return on your Form 1095-A
- No, you or your fam is not listed on someone else's Form 1095-A
- (If asked) No, nobody listed on Form 1095-A had an immigration status that wasn't eligible for Marketplace coverage
- Yes, advance payments of the Premium Tax Credits were made
- No, nobody was also eligible for or enrolled in employer-sponsored health coverage while enrolled in the qualified Marketplace health plan
- Policy number: 123456789
- Any Marketplace state
- Policy dates: 1 or more months
- **Yes**, at least one person didn't see all the requirements for at least one month
- Enter the enrollment premiums\*
- Enter the Second Lowest Cost Silver Plan (SLCSP) premium amount\*
- Enter the APTC amount.\*
- **The easy way:**
- Enter an APTC amount that is greater than the enrollment premium or SLCSP amount you entered, whichever of those is greater.
- **The slightly harder, more realistic way —** The APTC amount should be greater than the taxpayer’s allowed PTC, which is not displayed on the front-end but is based on their household income and family size, and the enrollment and SLCSP premium amounts you entered. How to ensure you end up with Excess APTC:
- Have household income and a family size that puts you above 151% of the federal poverty line (in this case, household income refers to AGI minus your deductions, aka MAGI, which is displayed at the end of the deductions section) — [https://www.irs.gov/instructions/i8962\#en_US_2023_publink100044414](https://www.irs.gov/instructions/i8962#en_US_2023_publink100044414) — The greater your income, the more you’re expected to contribute to your premium payments.
- IRL, your APTC would never be greater than your enrollment premiums. Enter an APTC value equal to or smaller than the SLCSP premium amounts you entered.
\* Direct File will ask you to enter either annual or monthly amounts. The option presented is based on how you answered earlier questions.
\* Direct File will ask you to enter either annual or monthly amounts. The option presented is based on how you answered earlier questions.
#### **How to end up with a repayment limitation**
##### In Credits \> Premium Tax Credit
* Have taxable income (aka MAGI) that translates to less than 400% of the federal poverty line for your household and state. For the 48 Contiguous States and the District of Columbia:
* $54,156 for a family size of 1
* $73,240 for a family size of 2
* $92,120 for a family size of 3
* See the [full breakdown for income levels at 100% of the federal poverty line](https://www.irs.gov/instructions/i8962#en_US_2023_publink100044414) for more detail (multiple by 4 to get the 400% value)
* See “How to have excess advance PTC” (either Method 1 or 2 will work)
* Your Excess APTC should be greater than the applicable repayment limitation for your [household income as a percentage of federal poverty line](https://www.irs.gov/instructions/i8962#en_US_2023_publink100010959%C2%A0)
* You’ll only see the Excess APTC amount, and whether a repayment limitation applies, on the outcome screens
- Have taxable income (aka MAGI) that translates to less than 400% of the federal poverty line for your household and state. For the 48 Contiguous States and the District of Columbia:
- $54,156 for a family size of 1
- $73,240 for a family size of 2
- $92,120 for a family size of 3
- See the [full breakdown for income levels at 100% of the federal poverty line](https://www.irs.gov/instructions/i8962#en_US_2023_publink100044414) for more detail (multiple by 4 to get the 400% value)
- See “How to have excess advance PTC” (either Method 1 or 2 will work)
- Your Excess APTC should be greater than the applicable repayment limitation for your [household income as a percentage of federal poverty line](https://www.irs.gov/instructions/i8962#en_US_2023_publink100010959%C2%A0)
- You’ll only see the Excess APTC amount, and whether a repayment limitation applies, on the outcome screens
### **Savers**
@ -1579,9 +1579,9 @@ The Saver's Credit, also known as the Retirement Savings Contributions Credit, i
##### **In About you**
* TP birthdate is before 1/1/2007
* TP is not a full time student
* TP is not claimed as a dependent
- TP birthdate is before 1/1/2007
- TP is not a full time student
- TP is not claimed as a dependent
##### **In Family and household**
@ -1589,8 +1589,8 @@ Filing Status is HOH
##### **In Income**
* AGI is less than or equal to $57,375
* Box 12: Select a code: D, E, H, S, AA, BB, or EE then enter $300
- AGI is less than or equal to $57,375
- Box 12: Select a code: D, E, H, S, AA, BB, or EE then enter $300
#### **Savers: How to make a Saver’s Credit qualifying person who is Single or MFS**
@ -1602,11 +1602,11 @@ The Saver's Credit, also known as the Retirement Savings Contributions Credit, i
**In About you**
* TP birthdate is before 1/1/2007
- TP birthdate is before 1/1/2007
* TP is not a full time student
- TP is not a full time student
* TP is not claimed as a dependent
- TP is not claimed as a dependent
**In Family and household**
@ -1614,9 +1614,9 @@ Filing Status is Single or MFS
**In Income**
* AGI is less than or equal to $38,250
- AGI is less than or equal to $38,250
* Box 12: Select a code: D, E, F, G, H, S, AA, BB, or EE then enter $300
- Box 12: Select a code: D, E, F, G, H, S, AA, BB, or EE then enter $300
#### **Savers: How to make a Saver’s Credit qualifying person who is MFJ**
@ -1624,21 +1624,21 @@ Filing Status is Single or MFS
The Saver's Credit, also known as the Retirement Savings Contributions Credit, is a tax benefit for low- to moderate-income taxpayers that offsets a portion of workers' voluntary contributions to their Individual Retirement Arrangements (IRAs), 401(k) plans and similar workplace retirement programs.
*For MFJ, the Saver's Credit Form 8880 is a joint return.*
_For MFJ, the Saver's Credit Form 8880 is a joint return._
###### **Profile 1.3**
**In About you**
* TP birthdate is before 1/1/2007
* TP is not a full time student
* TP is not claimed as a dependent
- TP birthdate is before 1/1/2007
- TP is not a full time student
- TP is not claimed as a dependent
**In Spouse**
* TP2 birthdate is before 1/1/2007
* TP2 is not a full time student
* TP2 is not claimed as a dependent
- TP2 birthdate is before 1/1/2007
- TP2 is not a full time student
- TP2 is not claimed as a dependent
**In Family and household**
@ -1646,14 +1646,14 @@ Filing Status is MFJ
**In Income**
* AGI is less than or equal to $76,500
* Box 12: Select a code: D, E, H, S, AA, BB, or EE then enter $300 for either taxpayer
- AGI is less than or equal to $76,500
- Box 12: Select a code: D, E, H, S, AA, BB, or EE then enter $300 for either taxpayer
### **CTC**
#### **How to qualify for the Child Tax Credit (CTC) / Additional Child Tax Credit (ACTC)**
#
#
##### Method 1
@ -1667,8 +1667,8 @@ Add a W-2 and use an income amount in **box 1** that's at least a few hundred do
Note: DF's data import may offer to add a form W-2 for you automatically. If your aim is to qualify for CTC, you may need to update the amount of income that imported W-2 has in box 1, because:
* If you go over the annual income limit for CTC, $200,000 ($400,000 if filing a joint return), you won't qualify for the credit.
* If you want to make sure you get an amount for CTC, make sure your AGI turns out to be more than your standard deduction.
- If you go over the annual income limit for CTC, $200,000 ($400,000 if filing a joint return), you won't qualify for the credit.
- If you want to make sure you get an amount for CTC, make sure your AGI turns out to be more than your standard deduction.
###### **In the remaining income sections**
@ -1692,23 +1692,23 @@ Taxpayers with dependents who don't qualify for the Child Tax Credit may be able
A taxpayer can claim this credit if:
* They claim the person as a [dependent](https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent) on the taxpayer's return.
* They cannot use the dependent to claim the child tax credit or additional child tax credit.
* The dependent is a U.S. citizen, national or resident alien.
- They claim the person as a [dependent](https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent) on the taxpayer's return.
- They cannot use the dependent to claim the child tax credit or additional child tax credit.
- The dependent is a U.S. citizen, national or resident alien.
###### **In Family and household**
* Have a dependent (that does not qualify for CTC)
* Example: Not under age 17 at the end of the year
* Example: Has ITIN (not SSN)
- Have a dependent (that does not qualify for CTC)
- Example: Not under age 17 at the end of the year
- Example: Has ITIN (not SSN)
###### **In Income**
* AGI does not exceed $200,000, $400,000 if MFJ
- AGI does not exceed $200,000, $400,000 if MFJ
###### **In Credits**
* Can NOT claim Child Tax Credit (CTC) or additional child tax credit
- Can NOT claim Child Tax Credit (CTC) or additional child tax credit
### **EITC**
@ -1718,162 +1718,162 @@ A taxpayer can claim this credit if:
###### **In About you**
* Taxpayer's age is at least 25 but under 65
* US Citizen
* SSN
* No work restriction on SSN
* Note: this question will show up if you made them a 'citizen by the end of the year' or a 'resident all year' but won't be asked you made them a citizen all year
* Can't be claimed as a dependent by another taxpayer
- Taxpayer's age is at least 25 but under 65
- US Citizen
- SSN
- No work restriction on SSN
- Note: this question will show up if you made them a 'citizen by the end of the year' or a 'resident all year' but won't be asked you made them a citizen all year
- Can't be claimed as a dependent by another taxpayer
###### **In Spouse**
* Married
* Lived together all year
* US Citizen
* Choose Married Filing Jointly (do not use MFS)
* Taxpayer's age is at least 25 but under 65
* SSN
* No work restriction on SSN
* Note: this question will show up if you made them a 'citizen by the end of the year' or a 'resident all year' but won't be asked you made them a citizen all year
* Can't be claimed as a dependent by another taxpayer
- Married
- Lived together all year
- US Citizen
- Choose Married Filing Jointly (do not use MFS)
- Taxpayer's age is at least 25 but under 65
- SSN
- No work restriction on SSN
- Note: this question will show up if you made them a 'citizen by the end of the year' or a 'resident all year' but won't be asked you made them a citizen all year
- Can't be claimed as a dependent by another taxpayer
###### **Filing Status**
* Married Filing Jointly
- Married Filing Jointly
Note: you can do the EITC-without-a-qualifying-child scenario **ONLY** with filing statuses: **Single, QSS, or MFJ**
###### **In Family and HH**
* Skip/don't add a an EITC qualifying child
- Skip/don't add a an EITC qualifying child
##### Income
###### **In Jobs**
* W-2 box 1: $18,000
- W-2 box 1: $18,000
Note: this credit requires **earned** **income**, but has an [income limit tied to filing status](https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/earned-income-and-earned-income-tax-credit-eitc-tables#eitctables) and an investment income limit, too. Keeping AGI to $18000 will work for Single, QSS, or MFJ, and low interest income $0-$1,550.
###### **In Interest income**
* Skip/or keep within EITC investment income limit
- Skip/or keep within EITC investment income limit
Note: this credit requires **earned** **income**, but has an [income limit tied to filing status](https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/earned-income-and-earned-income-tax-credit-eitc-tables#eitctables) and an investment income limit, too. Keeping AGI to $18000 will work for Single, QSS, or MFJ, and low interest income $0-$1,550.
##### Credits \> EITC
* You (and your spouse, if you have one) **could not** be someone else's qualifying child for EITC
* IRS has not denied or reduced the amount of your (or spouse's, if you have one) EITC
- You (and your spouse, if you have one) **could not** be someone else's qualifying child for EITC
- IRS has not denied or reduced the amount of your (or spouse's, if you have one) EITC
##### With a qualifying child who is also the TP's dependent
###### **In About you**
* Taxpayer's age is at least 25 but under 65
* US Citizen
* SSN
* No work restriction on SSN
* Note: this question will show up if you made them a 'citizen by the end of the year' or a 'resident all year' but won't be asked you made them a citizen all year
* Can't be claimed as a dependent by another taxpayer
- Taxpayer's age is at least 25 but under 65
- US Citizen
- SSN
- No work restriction on SSN
- Note: this question will show up if you made them a 'citizen by the end of the year' or a 'resident all year' but won't be asked you made them a citizen all year
- Can't be claimed as a dependent by another taxpayer
###### **In Spouse**
* Married
* Lived together all year
* US Citizen
* Choose Married Filing Jointly (do not use MFS)
* Taxpayer's age is at least 25 but under 65
* SSN
* No work restriction on SSN
* Note: this question will show up if you made them a 'citizen by the end of the year' or a 'resident all year' but won't be asked you made them a citizen all year
* Can't be claimed as a dependent by another taxpayer
- Married
- Lived together all year
- US Citizen
- Choose Married Filing Jointly (do not use MFS)
- Taxpayer's age is at least 25 but under 65
- SSN
- No work restriction on SSN
- Note: this question will show up if you made them a 'citizen by the end of the year' or a 'resident all year' but won't be asked you made them a citizen all year
- Can't be claimed as a dependent by another taxpayer
##### Filing Status
* Married Filing Jointly
- Married Filing Jointly
Note: while you can do the EITC-with-qualifying-children scenario with different filing statuses, there are specific additional rules [for MFS](https://www.irs.gov/publications/p596#en_US_2023_publink1000297448) and HOH to be considered unmarried.
##### In Family and HH \> add person
* DOB: 1/1/2020
* Relationship: biological child
* Not unable to care for self
* They lived with you all year
* No other parents
* They lived with me in the US 12 months
* SSN
* The card doesn’t list a work restriction
* They didn't pay more than half their own expenses
* They were not married
* US Citizen
* No one else can claim them
* Yes, claim them as a dependent
* 111-11-1111
* No IP PIN
- DOB: 1/1/2020
- Relationship: biological child
- Not unable to care for self
- They lived with you all year
- No other parents
- They lived with me in the US 12 months
- SSN
- The card doesn’t list a work restriction
- They didn't pay more than half their own expenses
- They were not married
- US Citizen
- No one else can claim them
- Yes, claim them as a dependent
- 111-11-1111
- No IP PIN
##### Income
###### **In Jobs**
* W-2 box 1: $18,000
- W-2 box 1: $18,000
Note: this credit requires **earned** **income**, but has an [income limit tied to filing status](https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/earned-income-and-earned-income-tax-credit-eitc-tables#eitctables) and an investment income limit, too. Keeping AGI to $18000 will work for Single, QSS, or MFJ, and low interest income $0-$1,550.
###### **In Interest income**
* Skip/or keep within EITC investment income limit
- Skip/or keep within EITC investment income limit
Note: this credit requires **earned** **income**, but has an [income limit tied to filing status](https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/earned-income-and-earned-income-tax-credit-eitc-tables#eitctables) and an investment income limit, too. Keeping AGI to $18000 will work for Single, QSS, or MFJ, and low interest income $0-$1,550.
##### Credits \> EITC
* You (and your spouse, if you have one) **could not** be someone else's qualifying child for EITC
* IRS has not denied or reduced the amount of your (or spouse's, if you have one) EITC
- You (and your spouse, if you have one) **could not** be someone else's qualifying child for EITC
- IRS has not denied or reduced the amount of your (or spouse's, if you have one) EITC
##### With a qualifying child who is a nondependent
###### **In About you**
* Taxpayer's age is at least 25 but under 65
* US Citizen
* SSN
* No work restriction on SSN
* Note: this question will show up if you made them a 'citizen by the end of the year' or a 'resident all year' but won't be asked you made them a citizen all year
* Can't be claimed as a dependent by another taxpayer
- Taxpayer's age is at least 25 but under 65
- US Citizen
- SSN
- No work restriction on SSN
- Note: this question will show up if you made them a 'citizen by the end of the year' or a 'resident all year' but won't be asked you made them a citizen all year
- Can't be claimed as a dependent by another taxpayer
###### **In Spouse**
* Married
* Lived together all year
* US Citizen
* Choose Married Filing Jointly (do not use MFS)
* Taxpayer's age is at least 25 but under 65
* SSN
* No work restriction on SSN
* Note: this question will show up if you made them a 'citizen by the end of the year' or a 'resident all year' but won't be asked you made them a citizen all year
* Can't be claimed as a dependent by another taxpayer
- Married
- Lived together all year
- US Citizen
- Choose Married Filing Jointly (do not use MFS)
- Taxpayer's age is at least 25 but under 65
- SSN
- No work restriction on SSN
- Note: this question will show up if you made them a 'citizen by the end of the year' or a 'resident all year' but won't be asked you made them a citizen all year
- Can't be claimed as a dependent by another taxpayer
###### **Filing Status**
* Married Filing Jointly
- Married Filing Jointly
Note: while you can do the EITC-with-qualifying-children scenario with different filing statuses, there are specific additional rules [for MFS](https://www.irs.gov/publications/p596#en_US_2023_publink1000297448) and HOH to be considered unmarried.
##### In Family and HH \> add person
* DOB: 1/1/2020
* Relationship: biological child
* Not unable to care for self
* They lived with you all year
* No other parents
* They lived with me in the US 12 months
* SSN
* The card doesn’t list a work restriction
* Yes, they paid more than half their own living expenses
* They were not married
* US Citizen
- DOB: 1/1/2020
- Relationship: biological child
- Not unable to care for self
- They lived with you all year
- No other parents
- They lived with me in the US 12 months
- SSN
- The card doesn’t list a work restriction
- Yes, they paid more than half their own living expenses
- They were not married
- US Citizen
Note: DF will ask you for this person's SSN and IP PIN at this point in the flow only if you've already gone through the Credits section, were determined to qualify for EITC and then went back to add another EITC qualifying child in Family and HH. Usually, it will just prompt you for this info in the Credits section.
@ -1881,19 +1881,19 @@ Note: DF will ask you for this person's SSN and IP PIN at this point in the flow
###### **In Jobs**
* W-2 box 1: $18,000
- W-2 box 1: $18,000
Note: this credit requires **earned** **income**, but has an [income limit tied to filing status](https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/earned-income-and-earned-income-tax-credit-eitc-tables#eitctables) and an investment income limit, too. Keeping AGI to $18000 will work for Single, QSS, or MFJ, and low interest income $0-$1,550.
###### **In Interest income**
* Skip/or keep within EITC investment income limit
- Skip/or keep within EITC investment income limit
Note: this credit requires **earned** **income**, but has an [income limit tied to filing status](https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/earned-income-and-earned-income-tax-credit-eitc-tables#eitctables) and an investment income limit, too. Keeping AGI to $18000 will work for Single, QSS, or MFJ, and low interest income $0-$1,550.
##### Credits \> EITC
* You (and your spouse, if you have one) **could not** be someone else's qualifying child for EITC
* IRS has not denied or reduced the amount of your (or spouse's, if you have one) EITC
* There’s no one else who could claim your qualifying child for EITC
* 111-11-1111
- You (and your spouse, if you have one) **could not** be someone else's qualifying child for EITC
- IRS has not denied or reduced the amount of your (or spouse's, if you have one) EITC
- There’s no one else who could claim your qualifying child for EITC
- 111-11-1111