Am I eligible for the alternative calculation for the year of marriage?

You may be eligible to use the alternative calculation for the year of marriage if all of the following apply.

1. You were married on December 31, 2025
2. You are filing a joint return with your spouse
3. You and your spouse were each unmarried on January 1, 2025
4. Someone in your tax family was enrolled in a qualified health plan before the first full month of marriage
5. Advanced Premium Tax Credit (APTC) was paid for you, your spouse, or a dependent in 2025