Interview Notes Luther and Lexi are married and file a joint return. Luther and Lexi were enrolled in their Marketplace second lowest cost silver (SLCSP) high deductible health plan (HDHP) with family coverage for all of 2021. Their annual enrollment premium was $10,000 and they received the benefit of an Advance Premium Tax Credit (APTC) of $5,237. Lexi received a large bonus from her employer at the end of 2021, which increased their household income to $70,000, which is more than 400% of the Federal Poverty Line (FPL) for the other 48 states and DC. They did not contact the marketplace to inform them of the increase in household income. They were not eligible to claim unemployment at any time in 2021. In 2021, Luther contributed $1,500 to his Health Savings Account (HSA). Of that amount, $1,000 was made pretax through his employers cafeteria plan and he made the remaining $500 contribution by electronic deposit into the HSA from his checking account. His employer sent Form W-2 reporting $1,000 in Box 12a, with code W. Lexi did not contribute to her HSA. Lexi received a Form 1099-SA showing a distribution from her HSA of $700. Lexi has receipts showing they paid $200 for new eyeglasses for Luther, $300 for over the counter allergy medicine for Lexi, and $250 for doctor visit copays and medical tests for Lexi. Luther and Lexi donated $450 by check to their local food bank. The food bank is a qualified organization and provided Luther and Lexi with a written acknowledgment of their donation. They contributed $50 in cash to a local family in need. They also donated clothing in good condition with fair market value of $200 to Goodwill. They have a receipt for the donation. Luther and Lexi are U.S. citizens with valid Social Security numbers. They do not have enough expenses to itemize their deductions. 9. Luther and Lexi must repay the entire amount of APTC they received because their household income is over 400% of the Federal Poverty Line.

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