What is the relief exception to take the Premium Tax Credit?

If you're married, you almost always need to file a joint return with your spouse to qualify for the Premium Tax Credit. This means that you usually can't take the Premium Tax Credit if you're filing as Married Filing Separately unless you qualify for the relief exception.

The relief exception applies if all of the following are true:

• You are currently living apart from your spouse.
• You're unable to file a joint return because you are a victim of domestic abuse.
• You're unable to file a joint return because of spousal abandonment.
• You haven't taken the relief exception for the past three consecutive years. For example, you can't use the relief exception if you used it in 2022, 2023, and 2024.