The IRS has finalized regulations under Code Secs. 36B and 162(l) related to the premium tax credit. The temporary and proposed regulations (T.D. 9683; REG-104579-13), which were issued in 2014, provided: (1) relief from the joint-filing requirement for married victims of domestic abuse or spousal abandonment, (2) the methodology for indexing certain percentages used in […]
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