Premium Tax Credit
Overview
The 2010 Patient Protection and Affordable Care Act ("ACA") created a refundable premium tax credit for eligible individuals and families to subsidize the purchase of health insurance through a government Marketplace.
Related IRC and IRS Publications and Forms –
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Form 8962 – Premium Tax Credit
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Form 1095-A – Health Insurance Marketplace Statement
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Pub 974 – Premium Tax Credit
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IRC Sec 36B