Notice 2015-09-penalty relief-premium tax credit

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IRS GuideWire Jan. 26, 2015

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Issue Number:    Notice 2015-09

Inside This Issue

Notice 2015-09 provides limited relief for taxpayers who have a balance due on their 2014 income tax return as a result of reconciling advance payments of the premium tax credit against the premium tax credit allowed on the tax return.

 

Notice 2015-09 will be published in Internal Revenue Bulletin 2015-6 on February 9, 2015.

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