Who cannot take the health coverage tax credit (assuming all other eligibility requirements are met):
a. Correct. Even if a taxpayer is a TAA, ATAA, RTAA, or PBGC recipient, he or she is ineligible if claimed as a dependent by another person.
b. Incorrect. An eligible trade adjustment assistance recipient can claim the credit.
c. Incorrect. A reemployment TAA recipient is a category of taxpayer who can claim the credit.
d. Incorrect. A PBGC pension recipient can claim the credit if not on Medicare or covered by certain other health plans.