Tax family, household MAGI, and eligibility
50 planned instructional minutes
Marketplace Insurance and Form 8962
2026 Eligibility, Monthly Credits, and Advance-Payment Reconciliation
Reconcile Marketplace policies to the actual tax family, household MAGI, employer offers, and monthly premiums. Apply the 2026 percentages, restored income ceiling, full excess-advance repayment, shared-policy allocation, and self-employed premium coordination.
- Audience
- Enrolled Agents and CPAs
- Level
- Intermediate
- Practice edition
- TY2026
- Proposed category
- Federal Tax Law
Tax-year and release status
The 2025 poverty guideline is the legally applicable reference for ordinary 2026 Marketplace coverage, not a fallback to 2025 tax law. Expired 2025 percentages and repayment caps are not used.
4 live IRS CE hours are proposed, not approved or currently awarded. Provider and program approval, qualified human review, and actual duration evidence are required before a credit-bearing offering. Self-study hours require separate validation. CPA CPE acceptance depends on the applicable board and sponsor rules.
Enrollment will open once course availability, schedules and applicable enrollment terms are confirmed.
Core instruction and reserve applications
Four 50-minute core modules provide 200 planned instructional minutes. Two 30-minute reserve modules bring the library to 260 minutes, exactly 30% additional instruction. Unused reserves do not increase a learner's credit award.
2026 percentages and monthly premium assistance
50 planned instructional minutes
Employee and family affordability tests
50 planned instructional minutes
Income ceiling and full advance reconciliation
50 planned instructional minutes
Shared policies and separate tax families
30 planned instructional minutes
Self-employed premium and PTC coordination
30 planned instructional minutes
Preparation and practice
Working familiarity with Form 1040 and basic income, deduction, and credit concepts is recommended. Six synthetic 2026 issue workpapers support manual-entry practice. They are not complete returns, IRS ATS scenarios, or a certified native software import. No real taxpayer data or live transmission is supplied.
Private instructor resources
The owner-delivered master includes teaching text, worked cases, 18 reviews, and a 26-item final bank for balanced 20-question administrations. Suggested forms overlap; they are not disjoint retests. Full PDFs and answer banks are not publicly hosted. Future learner access requires verified identity and course-specific entitlement enforced server-side.
Course access status