A Health Care Tax Credit qualifying family member 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 all of the following statements were true as of the first day of that eligible coverage month.
- The qualifying family member was 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.
- The qualifying family member wasn’t enrolled in Medicare Part A, B, or C.
- The qualifying family member wasn’t enrolled in Medicaid or the Children’s Health Insurance Program (CHIP).
- The qualifying family member wasn’t enrolled in the Federal Employees Health Benefits Program (FEHBP) or eligible to receive benefits under the U.S. military health system (TRICARE).
- The qualifying family member wasn’t covered by, or eligible for coverage under, any employer-sponsored health insurance coverage as described in the instructions for Line 1, later.
Once you notify the IRS you are no longer eligible, your enrollment will be canceled. If you have a Qualified Family Member(s) that 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.
There were no changes to this rule. You can receive the HCTC for the health plan premiums of your qualified family members for up to 24 months from the month you enroll in Medicare, or until the coverage month begins in or after January 2020, whichever comes first.