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Can We Adjust the SLCSP Mid-Year Due to Age?

Technical topics regarding tax preparation.
18-Feb-2016 4:21pm
Northern California
When the taxpayer hits their birthday during the year, if they were to enroll in the second lowest cost silver plan (SLCSP) at that point, the SLCSP premium could be higher for months after that. The SLCSP premium reported on the 1095 doesn't change, but could I get the taxpayer more money back by overriding that with a higher SLCSP premium starting from the month after the taxpayer reaches their birthday during the year? I can't find anything that says I can't.

IRC 36B(b)(3)(C) states

Adjusted monthly premium. The adjusted monthly premium for an applicable second lowest cost silver plan is the monthly premium which would have been charged (for the rating area with respect to which the premiums under paragraph (2)(A) were determined) for the plan if each individual covered under a qualified health plan taken into account under paragraph (2)(A) were covered by such silver plan and the premium was adjusted only for the age of each such individual in the manner allowed under section 2701 of the Public Health Service Act.

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