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Form 8962

Level 1

My TP is claiming one child who is carried on the ex's  insurance...But the tax family size is 2. Last year, the IRS challenged her 8962 and asserted that her tax family size should be 1 since only 1 person is covered...

In addition, although my TP should have a credit, it does not come upon the form....


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1 Comment 1
Level 15

The IRS needs to read Regulation §1.36B-1(d):

(d) Family and family size -

(1) In general. A taxpayer's family means the individuals for whom a taxpayer properly claims a deduction for a personal exemption under section 151 for the taxable year. Family size means the number of individuals in the family. ...

(2) Special rule for tax years to which section 151(d)(5) applies. For taxable years to which section 151(d)(5) applies, a taxpayer's family means the taxpayer, including both spouses in the case of a joint return, ... and any other individual for whom the taxpayer is allowed a personal exemption deduction and whom the taxpayer properly reports on the taxpayer's income tax return for the taxable year. For purposes of this paragraph (d)(2), an individual is reported on the taxpayer's income tax return if the individual's name and taxpayer identification number (TIN) are listed on the taxpayer's Form 1040 series return.



Have you gone through the error check, including checking the box saying the taxpayer is not a dependent?