Notice 2014-23 -- married filing separately, premium tax credit

Internal Revenue Service (IRS) sent this bulletin at 03/26/2014 03:03 PM EDT

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March 26, 2014

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Issue Number: Notice 2014-23

Inside This Issue

Notice 2014-23 provides guidance for 2014 that will allow taxpayers who are the victims of domestic violence to satisfy the joint filing requirement of § 36B(c)(1)(C) with a married-filing-separate return, in order to obtain the premium tax credit. The notice also informs that the IRS and Treasury will be issuing regulations on this subject.

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