If a consumer indicates they are married but filing taxes "married filing single," will they qualify for an Advanced Premium Tax Credit?

To qualify for an Advanced Premium Tax Credit (APTC) when applying for health insurance through the marketplace, the consumer's tax filing status is crucial. A consumer who indicates they are married but chooses to file their taxes as "married filing single" does not typically meet the conditions required for receiving an APTC.

The APTC is designed to assist individuals and families in affording health insurance based on their household income and size. The tax filing status impacts the calculation of household income and helps determine eligibility for various assistance programs. If a consumer is married, they must generally file jointly to be eligible for the tax credits unless they qualify for special circumstances that allow them to file differently, such as abandonment or domestic abuse situations.

In this situation, because the consumer is married but opts to file as "married filing single," which is not a recognized filing status for APTC qualification, they would not be eligible for the credit. This understanding is based on IRS regulations and marketplace rules regarding eligibility and income calculations for tax credits.