form-8962

MEDIUM W009: Direct money access capability detected (payment gateways, crypto, banking).

• Direct money access detected (medium risk: 0.30). The skill computes the Premium Tax Credit on IRS Form 8962 and reconciles advance payments (APTC), routing the results to tax forms (Schedule 2 and Schedule 3). This constitutes indirect financial operations (tax calculations and reconciliations for downstream handling). Under evaluation guidelines, indirect operations are assessed at the medium tier.