Which circumstance does not affect the taxpayer's actual Premium Tax Credit?

The circumstance that does not affect the taxpayer's actual Premium Tax Credit is opting out of advance credit payments. The Premium Tax Credit is designed to help individuals and families purchase health insurance through the Health Insurance Marketplace.

When a taxpayer opts out of advance credit payments, they choose to pay their premiums entirely out of pocket initially rather than receiving the tax credit upfront to lower their premium costs. However, this decision does not change the taxpayer's eligibility for the Premium Tax Credit when they file their tax return.

The Premium Tax Credit is ultimately based on the taxpayer's annual income, household size, and other factors regardless of whether they utilized advance payments. Therefore, the option to opt out affects only the immediate payment process, not the overall calculation of the credit upon filing taxes. This ensures that, at the time of tax filing, taxpayers can still receive the credit they qualify for based on their financial situation throughout the year.

In contrast, marriage, divorce, and the birth or adoption of a child are all events that can change a taxpayer’s household composition or income, which directly influences their eligibility and amount of the Premium Tax Credit.