Section 36B of the Internal Revenue Code (IRC), relating to the premium tax credit.

IRC Section 162(l) relating to the deduction of health insurance costs for self-employed individuals.

Have household income for the tax year between 100% and 400% of the federal poverty level.

Cannot be claimed as a dependent by another taxpayer.

File a joint return if married.

Married taxpayers filing separately. Earlier regulations required married taxpayers to file a joint return in order to receive the tax credit. The temporary regulations provide a special rule for victims of spousal abandonment or domestic abuse, as defined in the regulations, that allows these individuals to satisfy this requirement without filing jointly. However, a married taxpayer that is the victim of domestic abuse or spousal abandonment may not qualify for relief from the joint filing requirement for more than three consecutive years. Adopting Notice 2014-23, but extending that guidance beyond 2014, the temporary regulations enable a victim of domestic abuse or abandonment to file separately if the taxpayer:

Indexing. The temporary regulations provide additional detail regarding the meaning of certain indexing concepts relating to the premium tax credit, including an affordability percentage used to determine whether an employer's offer of coverage to an employee is affordable. Revenue Procedure 2014-37, released simultaneously with the temporary regulations, provides greater specificity regarding adjustment methods involving the tax credit.

Allocations regarding family members. The temporary regulations address how taxpayers determine tax credit amounts and reconcile advance payments of the tax credit in situations where an individual is enrolled by one taxpayer but a second taxpayer claims a personal deduction regarding the individual. In general, the taxpayer who enrolls the individual and the taxpayer claiming the individual may agree on any allocation percentage between zero and 100%. The temporary regulations also provide a default allocation rule if the taxpayers do not agree to an allocation percentage.

Allocation between divorced or separated spouses. The temporary regulations address how taxpayers who were married but then divorce or separate during the tax year must allocate the benchmark plan premium, and the premium for the plan in which the taxpayers and their dependents were enrolled, for calculating the individuals' respective tax credits and any excess advance credit payments. The taxpayers generally may allocate these items in any proportion, but must use this same proportion for allocating all items. If the taxpayers fail to choose an allocation, the default rule is that 50% of each item is allocated to each taxpayer.

Reconciliation for married taxpayers who file separately. Additionally, the temporary regulations clarify how taxpayers reconcile advance credit payments when:

Subject to several exceptions, taxpayers who qualify to use the head of household filing status may be eligible for a tax credit, and 50% of the advance credit payments for a given coverage period in a qualified health plan are allocated to each taxpayer.

Health insurance deductions for self-employed individuals under Section 162(l). Under Section 162(l), self-employed individuals may take a deduction for health insurance premiums paid during the year. The temporary regulations provide rules addressing the interaction of the Section 162(l) deduction and the premium tax credit.

An individual's annual allowed premium tax credit, relative to advance payment of the credit.

Repayments of any excess advance payment of the tax credit.