If your premiums for self-only coverage in your employer plan are 9.86 percent or more of your household income in 2019 and your income is between 100 percent and 400 percent of the federal poverty level, you may be eligible for a premium tax credit for coverage in a health insurance marketplace. The coverage must also provide minimum value (at least 60 percent of average costs of covered services).
The application for coverage in a health insurance marketplace includes questions your employer can answer to help determine whether your health benefits qualify you for a premium tax credit. (26 U.S.C. 36B; 26 C.F.R. § 1.36B-2).