A Health Coverage Tax Credit Qualifying Family Member (QFM) is:
- Your spouse (a spouse doesn’t include someone who is legally separated from his or her spouse under a decree of divorce or of separate maintenance [see Married Persons Filing Separate Returns]), or
- Anyone whom you can claim as a dependent (see the exception for Children of Divorced or Separated Parents).
For any month that you are eligible to take the HCTC, you can include premiums paid for a qualifying family member for that eligible coverage month if the all of the following statements were true for the QFM as of the first day of that eligible coverage month.
- Covered by qualified health insurance coverage for which you paid some or all of the premiums. You and your qualifying family member don’t have to be covered by the same coverage.
- Not enrolled in Medicare Part A, B, or C.
- Not enrolled in Medicaid or the Children’s Health Insurance Program (CHIP).
- Not enrolled in the Federal Employees Health Benefits Program (FEHBP) or eligible to receive benefits under the U.S. military health system (TRICARE).
- Not covered by, or eligible for coverage under, any employer-sponsored health insurance coverage as described in the instructions for Form 8885, Line 1.
Your QFM may remain eligible for the HCTC for up to 24 months if you were affected by certain qualifying life events.
Once you notify the IRS you are no longer eligible, your enrollment will be canceled. If your Qualifying Family Member(s)QFM continue to be eligible, a new Form 13441-A, HCTC Monthly Registration and Update Form will need to be mailed or faxed to the Austin Enrollment Team for enrollment. Please be sure to include all documentation necessary to complete the enrollment.
You can receive the HCTC for the health plan premiums of your QFM’s for up to 24 months from the month you enroll in Medicare.