If you participated in a
Qualified Small Employer Health Reimbursement Arrangement (QSEHRA) you may need to reduce your
Premium Tax Credit (PTC). Your employer should report reimbursement amounts on
Form W-2, Box 12 code
FF.
If you were covered under a QSEHRA, it affects your Premium Tax Credit (PTC) for that month:
- If the QSEHRA is affordable that month, you cannot claim any PTC for that month.
- If the QSEHRA is not affordable that month, reduce your monthly PTC by the permitted benefit amount.
See
Publication 974 for more details.