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Enrolled Agent Exam [Part 1] 49, Premium Tax Credit and Excess APTC Reconciliation
Finance Exam Prep · Ran Chen, EA, CFP®
March 5, 20264m 6s
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Show Notes
This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams.
In this episode you will learn:
• How to calculate household Modified AGI for the Premium Tax Credit.
• The process of reconciling Advance Premium Tax Credits (APTC) on Form 8962.
• How statutory repayment limitations cap the amount of excess APTC you must pay back.
• The temporary elimination of the 400% Federal Poverty Line "cliff" for tax years 2021-2025.
• Why a change in income during the year is a major exam trap for PTC questions.
For more free exam prep tools, practice questions, and AI-powered explanations, visit https://open-exam-prep.com/ or Youtube Channel: https://www.youtube.com/@Open-exam-prep