The Health Insurance Premium Tax Credit. Topics. What is the Premium Tax Credit? 10/1/2014

Save this PDF as:
 WORD  PNG  TXT  JPG

Size: px
Start display at page:

Download "The Health Insurance Premium Tax Credit. Topics. What is the Premium Tax Credit? 10/1/2014"

Transcription

1 The Health Insurance Premium Tax Credit Kristy Maitre Tax Specialist Center for Agricultural Law and Taxation October 8, 2014 Topics Definitions Premium Tax Credit Basics Determining the amount of the Premium Tax Credit Factors that effect the credit Impact of changes during the year How to get the Premium Tax Credit Examples What is the Premium Tax Credit? Refundable tax credit Helps eligible individuals and families to pay for health insurance Administered through the tax system (reconcile) and the Marketplaces (adjust and determination) Available starting January 1, 2014 Two Payment Options Get it Now advance credit payments Get it Later without advance credit payment 1

2 Family Size Number of individuals the taxpayer is allowed a deduction under 151 for the taxable year Household Income Modified Adjusted Gross Income of the taxpayer, PLUS The MAGI of all individuals who were taken into account in determining the family size AND Were required to file a tax return for the taxable year Household may or may not be the same as who is in the insurance plan Modified Adjusted Gross Income is Increased By: Any amount excluded from gross income due to 911 (Foreign Earned Income and housing costs) Any amount of interest received or accrued by the taxpayer during the tax year that is exempt from tax Any amount of non taxable social security benefits including Tier 1 Railroad Retirement benefits 2

3 Worksheet for the Marketplace Application Income Types Husband Wife Dependent 1 Dependent 2 Wages Salaries Tips Net Income from Self Employment Unemployment Compensation Social Security Payments, including disability payments/ Railroad Retirement BUT not Supplemental Social Security (SSI) Tax Exempt Social Security Income Tax Exempt Interest Tax Exempt Foreign Income Alimony Retirement Income Investment Income Pension Income Rental Income Prizes, Awards and Gambling Winnings Other Income 401(k) but not a Roth 401(k) Total MAGI (Modified Adjusted Gross Income) Other Questions? Is your client living in the United States? (U.S. citizens living in a foreign country for at least 330 days of a 12 month period are not required to get health insurance coverage under the Affordable Care Act for that 12 month period. If they are uninsured and living abroad under this definition, they do not have to pay the fee that other uninsured U.S. citizens may have to pay). Does your client have Medicare Coverage, if so they cannot apply for coverage through the Marketplace? Is your client lawfully present in the United States? Was your client recently incarcerated? Did your client take a distribution from their Non Roth 401(k)? Advise your client the importance of providing updated information and changes through the year concerning income and life events to the Marketplace on a regular basis. Advise your client on the importance of bringing in Form 1095 A, to assist with their tax preparation. Federal Poverty Guidelines Determined by the Social Security Act The table used will be the most recent published guidance as of the first day of the regular enrollment period for coverage during that year Eligibility for advance premium tax credits is determined by 2013 federal poverty guidelines ( for 2015 tax year, the 2014 tables will be used) 3

4 2013 for Most States Alaska 2013 Hawaii

5 Lawfully Present An individual shall be treated as lawfully present only if The individual it is reasonable expected to be a U.S. citizen or national of the United States or an alien lawfully present in the United States In the Application Process we covered the basics of immigration status and the Forms and documents you should be requesting to prove Lawfully Present Families including Individuals not Lawfully Present The family size is determined by not taking those individuals into account AND The household income is determined without regard to those individuals Benchmark Plan Second lowest cost silver plan available to each eligible household member When no one plan covers every member it may be based on one or more policies Plans available Bronze 60% Silver 70% Gold 80% Platinum 90% Catastrophic ( under 30 or with a hardship exemption) very limited 5

6 Eligibility for PTC To be eligible the individual must: Be an applicable taxpayer: Income between 100 and 400% Federal Poverty Level (for the family size) with some exceptions Must be US citizens or lawfully present in the US Must not be eligible for other minimal essential coverage Lawfully residing immigrants with incomes below 100% FPL who are not eligible for Medicaid because of their immigration status Cannot be claimed as a dependent AND If married, files a joint return (with some exceptions) Have a Coverage Month Enrolled in a qualified health plan through the Marketplace Not eligible for other minimal essential coverage AND Premiums are paid How is the Amount of Credit Determined? The Credit Amount is Affected By: Individual or family s expected contribution based on their income Premium cost for benchmark plan Income and family size changes during the year 6

7 Keep in Mind The Marketplace will calculate the credit based on income and family issues We are reviewing the calculations to provide you a basic knowledge of how the Marketplace determines the Premium Tax Credit You will have to reconcile the credit if advanced or determine the allowed credit if your client chose to get the credit upon filing the tax return If the client chose to get the credit advanced, they must file a tax return regardless of the 2014 filing requirements Expected Contributions at Certain Income Levels Income Limits Based on 2013 Federal Poverty Level One individual $11,490 (100% FPL) $45,960 (400% of FPL) Family of Two $15,510 (100% of FPL) $62,040 (400% of FPL) Family of Four $23,550 (100% of FPL) $94,200 (400% of FPL) Example: Based on the 2013 FPL, a family of four could have a household income up to and including $94,200 and still be eligible for the PTC 7

8 2013 for Most States Example A : John Income $22,980, age 24 Plan Cost $5,000 (Benchmark Plan) Expected Contribution? $22,980 X 6.3% = $1448 John s Contribution Plan Cost $5,000 $1448 = $3552 (Premium Tax Credit) Expected Contributions at Certain Income Levels 8

9 Example B: John Income $34,470, age 24 Plan Cost $5,000 Expected Contribution? $34,470 X 9.5 = $3,275 John s Contribution Plan Cost $5,000 $3,275 = $1,725 (Premium Tax Credit) PTC Key Considerations Advanced Credit payments are optional The amount received can be reduced during the year Reconciling advanced payments is required Differences between advance credit payments and the credit is likely Changes in circumstances can effect the PTC amount A tax return must be filed Final amount of credit is based on ACTUAL income Form 8962 Premium Tax Credit Changes in Circumstances Can Affect the Credit Changes in circumstances can effect Eligibility for the PTC even if not previously eligible Amount of the Premium Tax Credit Report changes to Healthcare.gov or state marketplace website promptly Reporting changes will help ensure receipt of the proper amount of the advanced payments of the premium credit 9

10 Changes within the Year You must report a change if you: Get married or divorced Have a child, adopt a child, or place a child for adoption Have a change in income Get health coverage through a job or a program like Medicare or Medicaid Change your place of residence Have a change in disability status Gain or lose a dependent Become pregnant Experience other changes that may affect your income and household size Other changes to report: change in tax filing status; change of citizenship or immigration status; incarceration or release from incarceration; change in status as an American Indian/Alaska Native or tribal status; correction to name, date of birth, or Social Security number. How to Report Changes? You should report these changes to the Marketplace as soon as possible. If these changes qualify you for a special enrollment period to change plans, in most cases you have 60 days from the life event to enroll in new coverage. If the changes qualify you for more or less savings, it s important to make adjustments as soon as possible. Important: Do not report these changes by mail. You can report these changes 2 ways: Online. Log in to your account. Select your application, then select Report a life change from the menu on the left. By phone. Contact the Marketplace Call Center at (TTY: ) After you report a change After you report changes to the Marketplace, you ll get a new eligibility notice that will explain: Whether you qualify for a special enrollment period that allows you to change plans Whether you re eligible for lower costs based on your new income, household size, or other changed information. You may become eligible for the first time, for a different amount of savings, or for coverage through Medicaid or the Children s Health Insurance Program (CHIP). You also could become ineligible for savings if your income has gone up, for example. 10

11 Form 1095 A Issued by the Health Insurance Marketplace Sent by January 31 of each year Shows: Documentation of coverage by month Premiums AND Advanced Payments of the Premium Tax Credit Form 8962 Part 1 Annual and Monthly Contribution Part 2 PTC Claim and Reconciliation Part 3 Repayments of Excess of Advanced Payment Part 4 Shared Policy Allocations Part 5 Alternative Calculation for Marriage How Does the Reconciliation Work? Advance payments $4,000 Calculation of the PTC $3,000 Difference $1,000 Repayment Amount $1,000* *Amount from the Form 8962 that will be entered on Form 1040 limitations may apply A tax return must be filed to reconcile advance credit payments regardless of other filing requirements 11

12 36B This calculation will be indexed for inflation 1412 of the Patient Protection Act and the Affordable Care Act provides for the tax to be increased by any excess advanced payment 36B(f)(2)(B) places a limit on the increase Will apply if household income less than 500% of FPL What are Repayment Caps? Regulation 1.36B 4(a)(3) Repayment Cap Situation Client applies for coverage and is approved for a premium tax credit. Single Client decides to receive the entire premium tax credit in advance Estimated Income $28,725 (250% FPL) Eligible Premium Tax Credit = $2888 ($241/mo) 12

13 What are Repayment Caps? Regulation 1.36B 4(a)(3) Repayment Cap Situation #2 Client applies for coverage and is approved for a premium tax credit. Single Client decides to receive the entire premium tax credit in advance Estimated Income $28,725 (250% FPL) Eligible Premium Tax Credit = $2888 ($241/mo) Repayment Cap Situation Part 2 Actual Return Income $44,811 (390% FPL) Eligible Premium Tax Credit $943 ($79/mo) Actual Credit $ 943 Amount Received in Advance $2,888 Excess Advanced Payment $1,945 Because the annual household income is 300% 400% FPL, her repayment amount is capped at $1,250 13

14 What are Repayment Caps? Regulation 1.36B 4(a)(3) No Cap on Repayment Obligations for Individuals with income of more than 400% FPL If the client received a APTC based on an estimate that annual income would be less than 400% All APTC if income is more than 400% FPL must be paid back There is no cap on the repayment obligation if the ACTUAL income is above 400$ FPL Annual Household Income below 100% FPL Generally, if client s income is less than 100% FPL, they are not eligible for the premium tax credit If income anticipated allows a client to qualify for the premium tax credit (estimated income above the 100% FPL) and they received the advance premium tax credit but at year end If ACTUAL income less than 100% FPL the client is not required to repay the advanced premium tax credit 14

15 Household Income Percentage of the Federal Poverty Line Special Rules for Newly Married or Newly Divorced Couples When taxpayer marry the household income often become higher due to multiple sources of income When taxpayer divorce the opposite is true The law allows an alternate calculation in this scenario Newly Married Example: Jack and Jane Jack and Jane were married in August of 2014 Jack obtained health insurance through his employer and received a Form 1095 C Jane obtained coverage through the Marketplace that started January 1, 2014 Jane received an Advance Premium Tax credit 15

16 Form 8962 Entity Section Information Taxpayers name SSN Relief Box Victim of spousal abuse or abandonment as described in Situation 2 of Form 8962 instructions page 3 First Column 1 Form 8962 Part 1 Part 1 Questions Family Size Modified AGI Household Income Federal Poverty Line amount from table Federal Poverty Line percentage Comparison Determine our Annual Contribution and Monthly Contribution Form 8962 Line 5 Line 5 requires a calculation to determine the poverty level if the amount is more than 400 Do not complete the Alternative Calculation for Marriage Eligibility Worksheet Table 4 Round up or down to the nearest whole percentage if the calculation is between 1.00 and 3.99 If the result is less than 1.00 or more than 3.00 special rules apply 16

17 Special Rounding Rules For any amount less than 1.00, round down to the nearest whole percentage. For example for.996 enter the result as 99 For the amounts between 3.99 and 4.00, round down to 3.99, for example would be 399 For amount more than 4.00 but no more than 9.99, round up to the nearest whole percentage, for example enter as 401 For amounts more than 9.99, enter the result as 999 Form 8962 Part 2 Must complete some of the worksheets to address the questions in Part 2 Use of the Form 1094 A required Depending on the calculation Part 5 may be an alternative calculation Form 8962 Part 5 Begin this calculation with Line 1 of the Form 8962 if client elects to file a married filing joint return If you got married during the year and the Advanced Premium Tax credit (APTC) was paid for an individual in your tax family, you may be eligible to complete Part 5 to elect an optional calculation that may reduce the amount of excess APTC you would have to repay under the general rules If excess APTC was paid you may be eligible for an alternative calculation depending on the poverty level percentage Alternative Calculation would apply to the pre marriage months 17

18 Form 8962 Part 5 Married as of December 31, 2014? Filing a joint return? Were both parties unmarried on January 1, 2014? Enrolled in a qualified health plan before the first full month of marriage? Was an APTC paid to you, spouse or a dependent in 2014? 18

19 Newly Married One More Step The total is capped by the amount of additional credit that result from computing the credit under the general rule Newly Divorced Allocate the premium for the applicable period they were married on the: Benchmark plan Premium for the plan they enroll in Advance Premium Tax Credit payments If the couple cannot agree the items will be allocated 50% to each taxpayer The final regulations do allow the allocation between the couple in proportion to household income if they choose Information would have to be shared for this to be accomplished doubtful in most divorces Married Filing Separately No premium Tax credit is allowed If advance payments are received and a MFJ return is not filed the advance must be repaid Exceptions allowed Notice For calendar year 2014, a married taxpayer will satisfy the joint filing requirement of 36B(c)(1)(C) if the taxpayer files a 2014 tax return using a filing status of married filing separately and the taxpayer (i) is living apart from the individual s spouse at the time the taxpayer files his or her tax return, (ii) is unable to file a joint return because the taxpayer is a victim of domestic abuse, and (iii) indicates on his or her 2014 income tax return in accordance with the relevant instructions that the taxpayer meets the criteria under (i) and (ii). The proposed regulations will incorporate this rule for

20 What Factors Affect What People Will Actually Pay for Coverage? Tobacco use Plan chosen by the consumer, more coverage costs more 36B What Information is Required to be Reported? Level of Coverage (bronze, silver, gold platinum or catastrophic) Total Premium for the coverage without regard to the credit The aggregated amount of the advanced payment Name, address and TIN of the primary insured and name and TIN of each other individual obtaining coverage under the policy Any information provided to the exchange including any change in circumstances necessary to determine eligibility Information to determine whether a taxpayer has received excess advanced payments CALT Website 20

21 Tour of the CALT Website CALT Staff Roger A. McEowen CALT Director and is a Leonard Dolezal Professor in Agricultural Law Phone: (515) Fax: (515) Kristine A. Tidgren Staff Attorney E mail: Phone: (515) Fax: (515) CALT Staff Kristy S. Maitre Tax Specialist E mail: Phone: (515) Fax: (515) Tiffany Kayser Program Administrator Phone: (515) Fax: (515)

22 Premium Tax Credit Summary Refundable credit for only eligible individuals Get it NOW advanced credit payments OR Get it Later without the advanced credit payments Report changes in circumstances Advanced credit payments must be reconciled Everyone who receives this credit must file a tax return Use Form 1095 A, Form 8962 and Form Federal Poverty Guidelines 22

Instructions for Form 8962

Instructions for Form 8962 2014 Instructions for Form 8962 Premium Tax Credit (PTC) Department of the Treasury Internal Revenue Service Complete Form 8962 only for health insurance! coverage in a qualified health plan (described

More information

IRS Virtual Town Hall Series: The Premium Tax Credit What You Need to Know

IRS Virtual Town Hall Series: The Premium Tax Credit What You Need to Know IRS Series: The Premium Tax Credit What You Need to Know 1 The information contained in this presentation is current as of 5/29/2014. For the latest information about tax provisions of the Affordable Care

More information

Affordable Care Act Exemptions and Affordability Information. Exemptions. Exemption from What? 10/2/2014

Affordable Care Act Exemptions and Affordability Information. Exemptions. Exemption from What? 10/2/2014 Affordable Care Act Exemptions and Affordability Information Kristy Maitre Tax Specialist Center for Agricultural Law and Taxation October 14, 2014 Exemptions What qualifies for an exemption? How is the

More information

Health Care Law: What s New for Individuals & Families

Health Care Law: What s New for Individuals & Families Health Care Law: What s New for Individuals & Families PUBLICATION 5187 TAX YEAR 2014 Affordable Care Act (ACA) Get forms and other information faster and easier at: IRS.gov (English) IRS.gov/Spanish (Español)

More information

ACA Penalties Individual Shared Responsibility Provision. Kristy Maitre Tax Specialist Center for Agricultural Law and Taxation October 9, 2014

ACA Penalties Individual Shared Responsibility Provision. Kristy Maitre Tax Specialist Center for Agricultural Law and Taxation October 9, 2014 ACA Penalties Individual Shared Responsibility Provision Kristy Maitre Tax Specialist Center for Agricultural Law and Taxation October 9, 2014 Enrollment period You can generally buy Marketplace health

More information

Currently, for the very low-income, Medicaid is available for children, parents, and individuals who are disabled, elderly, or pregnant.

Currently, for the very low-income, Medicaid is available for children, parents, and individuals who are disabled, elderly, or pregnant. 0 Currently, for the very low-income, Medicaid is available for children, parents, and individuals who are disabled, elderly, or pregnant. Parents are typically covered at very low income levels, and most

More information

IRS Virtual Town Hall Series: Tax Impacts of Health Insurance Coverage for Individuals & Families in 2014

IRS Virtual Town Hall Series: Tax Impacts of Health Insurance Coverage for Individuals & Families in 2014 IRS Series: Tax Impacts of Health Insurance Coverage for Individuals & Families in 2014 The information contained in this presentation is current as of 10/23/2013. For the latest information about tax

More information

2015 TAX UPDATES. TaxSmarter.com

2015 TAX UPDATES. TaxSmarter.com 2015 TAX UPDATES TaxSmarter.com NEW TAX LAWS FOR 2015 Standard Deduction: $12,600 MFJ or QW (increase of $200) $9,250 - Head of Household (increase of $150) $6,300 - Single or MFS (increase of $100) Additional

More information

Health Care Reform: Health Insurance Marketplace FAQs

Health Care Reform: Health Insurance Marketplace FAQs From Filice Insurance Health Care Reform: Health Insurance Marketplace FAQs What is a Health Insurance Marketplace? The Health Insurance Marketplace (Marketplace) is a way to find health coverage that

More information

Premium Tax Credits: Answers to Frequently Asked Questions

Premium Tax Credits: Answers to Frequently Asked Questions Updated July 2013 Premium Tax Credits: Answers to Frequently Asked Questions Beginning in 2014, millions of Americans will become eligible for a new premium tax credit that will help them pay for health

More information

The Premium Tax Credit: Marriage, Separation, and Divorce

The Premium Tax Credit: Marriage, Separation, and Divorce The Premium Tax Credit: Marriage, Separation, and Divorce LOW INCOME TAXPAYERS REPRESENTATION WORKSHOP American Bar Association Section Of Taxation Christine Speidel, Vermont Legal Aid Tara Straw, Center

More information

2014 RETURNS. Publication 5157 (10-2014) Catalog Number 66653D Department of the Treasury Internal Revenue Service www.irs.gov

2014 RETURNS. Publication 5157 (10-2014) Catalog Number 66653D Department of the Treasury Internal Revenue Service www.irs.gov 5157 VITA/TCE Affordable Care Act Volunteer Income Tax Assistance (VITA) / Tax Counseling for the Elderly (TCE) 2014 RETURNS Take your VITA/TCE training online at www.irs.gov (keyword: Link & Learn Taxes).

More information

The Affordable Care Act and American Indian and Alaska Natives. Frequently Asked Questions

The Affordable Care Act and American Indian and Alaska Natives. Frequently Asked Questions The Affordable Care Act and American Indian and Alaska Natives Frequently Asked Questions 1. Is IHS coverage going away under the Affordable Care Act? No. The IHS, Tribal and urban Indian health programs

More information

EMPLOYEE S GUIDE TO HEALTH CARE REFORM S TAX CREDITS

EMPLOYEE S GUIDE TO HEALTH CARE REFORM S TAX CREDITS The EMPLOYEE S GUIDE TO HEALTH CARE REFORM S TAX CREDITS Calculate Your Health Insurance Tax Credit 2 Introduction Beginning in 2014, massive tax credits will become available to help individuals buy health

More information

Considerations for Consumers

Considerations for Consumers RECONCILIATION OF ADVANCED PREMIUM TAX CREDITS: General Rules and Strategies to Minimize Repayment Considerations for Consumers December 2013 Support for this resource provided through a grant from the

More information

Legislative Changes For PY2015. Melodye Mitchell, Branch Chief EFS Development Services melodye.a.mitchell@irs.gov

Legislative Changes For PY2015. Melodye Mitchell, Branch Chief EFS Development Services melodye.a.mitchell@irs.gov Legislative Changes For PY2015 Melodye Mitchell, Branch Chief EFS Development Services melodye.a.mitchell@irs.gov Who is eligible for premium tax credit? A Premium Tax Credit (PTC) may be requested through

More information

THE AFFORDABLE CARE ACT:

THE AFFORDABLE CARE ACT: THE AFFORDABLE CARE ACT: 2014 Tax Filing Impacts February 2015 Page 1 of 12 2015 The Tax Institute at H&R Block ABOUT THE TAX INSTITUTE AT H&R BLOCK The Tax Institute (TTI) is H&R Block s expert tax research

More information

What Counts as Income for Premium Tax Credits and Medicaid: Beyond the Basics

What Counts as Income for Premium Tax Credits and Medicaid: Beyond the Basics What Counts as Income for Premium Tax Credits and Medicaid: Beyond the Basics Center on Budget and Policy Priorities August 28, 2013 Topics What Counts As Income Whose Income Counts (Including a Review

More information

Advance Premium Tax Credits and Cost-Sharing Reductions: A Primer for Assistors

Advance Premium Tax Credits and Cost-Sharing Reductions: A Primer for Assistors Advance Premium Tax Credits and Cost-Sharing Reductions: A Primer for Assistors Support for this resource provided through a grant from the Robert Wood Johnson Foundation s State Health Reform Assistance

More information

Frequently Asked Questions

Frequently Asked Questions Frequently Asked Questions What is Covered California? What is Obamacare? Are they the same? What is the Medi-Cal program? Who can buy health insurance through Covered California? When will I be able to

More information

Treasury Department Proposes Rule Implementing Premium Tax Credits Under the Affordable Care Act

Treasury Department Proposes Rule Implementing Premium Tax Credits Under the Affordable Care Act AUGUST 17 2011 Treasury Department Proposes Rule Implementing Premium Tax Credits Under the Affordable Care Act BY ALDEN J. BIANCHI, MINTZ LEVIN The Patient Protection and Affordable Care Act 1 (the Act)

More information

Consumer Guide for Annual Household Income Data Matching Issues

Consumer Guide for Annual Household Income Data Matching Issues Consumer Guide for Annual Household Income Data Matching Issues This is a guide to help you understand how the Marketplace uses annual household income to decide whether you qualify for help paying for

More information

The Insurance Mandates of the Affordable Care Act

The Insurance Mandates of the Affordable Care Act 1 A. Affordable Care Act Individual Mandate The Insurance Mandates of the Affordable Care Act 1. All citizens of the United States are subject to the individual mandate as are all permanent residents and

More information

Instructions for Form 8965

Instructions for Form 8965 Department of the Treasury Internal Revenue Service Instructions for Form 8965 Health Coverage Exemptions (and instructions for figuring your shared responsibility payment) For each month you must either:

More information

Complex Case Scenarios Preventing Gaps in Health Care Coverage Mini-Series: Transitioning from Employer-Sponsored Coverage to Other Health Coverage

Complex Case Scenarios Preventing Gaps in Health Care Coverage Mini-Series: Transitioning from Employer-Sponsored Coverage to Other Health Coverage Complex Case Scenarios Preventing Gaps in Health Care Coverage Mini-Series: Transitioning from Employer-Sponsored Coverage to Other Health Coverage Center for Consumer Information and Insurance Oversight

More information

Understanding the Affordable Care Act Premium Tax Credit

Understanding the Affordable Care Act Premium Tax Credit Understanding the Affordable Care Act Premium Tax Credit Most Americans are Required to Have Health Care Coverage The Affordable Care Act (ACA), or health care law, requires most U.S. citizens and legal

More information

Applying for Coverage between March 31 and November 15, 2014

Applying for Coverage between March 31 and November 15, 2014 What You Need to Know about Health Insurance What You Need to Know about Health Insurance Choosing a Health Plan Applying for Health Insurance Title What Here to Do Title if You Here Are Title Uninsured

More information

How the Affordable Care Act Affects Medical Support Orders in Oklahoma Frequently Asked Questions Spring, 2014 1

How the Affordable Care Act Affects Medical Support Orders in Oklahoma Frequently Asked Questions Spring, 2014 1 How the Affordable Care Act Affects Medical Support Orders in Oklahoma Frequently Asked Questions Spring, 2014 1 General 1. Did Oklahoma expand Medicaid? No, Oklahoma did not expand Medicaid. 2. Who is

More information

Form 1095-A. Reconciling the Premium Tax Credit on Form 8962. Is Form 1095-A correct? Form 1095-A

Form 1095-A. Reconciling the Premium Tax Credit on Form 8962. Is Form 1095-A correct? Form 1095-A Form 1095-A Reconciling the Premium Tax Credit on Is Form 1095-A correct? Scrutinize Form 1095-A to make sure it reflects the taxpayer s account of coverage. Look for critical errors that will affect the

More information

The Affordable Care Act: What it Means for Seniors

The Affordable Care Act: What it Means for Seniors December 12, 2013 The Affordable Care Act: What it Means for Seniors Amber Cutler, Staff Attorney National Senior Citizens Law Center www.nsclc.org 1 The National Senior Citizens Law Center is a non-profit

More information

What Happens at Tax Time? Tax Penalties and Premium Tax Credit Reconciliation. JoAnn Volk Tricia Brooks Michigan Assister Training October 23, 2014

What Happens at Tax Time? Tax Penalties and Premium Tax Credit Reconciliation. JoAnn Volk Tricia Brooks Michigan Assister Training October 23, 2014 What Happens at Tax Time? Tax Penalties and Premium Tax Credit Reconciliation JoAnn Volk Tricia Brooks Michigan Assister Training October 23, 2014 Warning! This training is intended to remind assisters

More information

Patient Protection and Affordable Care Act (H.R. 3590)

Patient Protection and Affordable Care Act (H.R. 3590) on Health Reform Passing comprehensive health care reform has been a priority of the President and Congress. The U.S. House of Representatives passed the Affordable Health Care for America Act on November

More information

ACA & the Tax Season

ACA & the Tax Season ACA & the Tax Season 2014 Assets Learning Conference Tara Straw September 17, 2014 Reporting Coverage on the Form 1040 2 There is a requirement to have health insurance coverage starting Jan. 1, 2014.

More information

MEDICAL SERVICES POLICY MANUAL, SECTION E

MEDICAL SERVICES POLICY MANUAL, SECTION E E-210 What is MAGI E-200 Determining Financial Eligibility Under the MAGI Methodology E-210 What is MAGI MAGI is a federal income tax term meaning Modified Adjusted Gross Income. For purposes of determining

More information

Answering Questions about Your Family s Income When Applying for Health Insurance

Answering Questions about Your Family s Income When Applying for Health Insurance What You Need to Know about Health Insurance Applying for Health Insurance Answering Questions about Your Family s Income When Applying for Health Insurance About this fact sheet You may be able to get

More information

Medicaid 101 & Affordable Care Act (ACA) June 2015

Medicaid 101 & Affordable Care Act (ACA) June 2015 Medicaid 101 & Affordable Care Act (ACA) June 2015 1 Eligibility To be eligible for Medicaid, an individual must be a member of a coverage group. What is a group? Individuals who share specific common

More information

Tax Issues for Working Nevada Families. William S. Boyd School of Law & Nevada Legal Services

Tax Issues for Working Nevada Families. William S. Boyd School of Law & Nevada Legal Services Tax Issues for Working Nevada Families William S. Boyd School of Law & Nevada Legal Services HELP! Nevada Legal Services Low Income Taxpayer Clinic ( LITC ) at 855 657 5489 (toll free) or 702 314 3555

More information

The Health Insurance Marketplace

The Health Insurance Marketplace The Health Insurance Marketplace A CONSUMER S INTRODUCTION BY DAVID STEWART HYNDMAN/BEDFORD HEALTH CENTERS PRESENTED BY MICHELLE BAKER FULTON COUNTY MEDICAL CENTER What is it? What did it do? THE AFFORDABLE

More information

Understanding the Health Insurance Marketplace. August 2013

Understanding the Health Insurance Marketplace. August 2013 Understanding the Health Insurance Marketplace August 2013 Objectives This session will help you Explain the Health Insurance Marketplace Identify who will benefit Define who is eligible Explain the enrollment

More information

Income, Gift, and Estate Tax Update

Income, Gift, and Estate Tax Update Income, Gift, and Estate Tax Update Individual Income Tax Rates p. 1 Phil Harris Department of Agricultural and Applied Economics University of Wisconsin-Madison Marriage Penalty Relief p. 1 Capital Gains

More information

Title Here Title Here Title

Title Here Title Here Title What You Need to Know about Health Insurance What You Need to Know about Health Insurance Choosing a Health Plan Keeping and Using Health Insurance Title How Here to Keep Title Your Here Marketplace Title

More information

Caution: DRAFT NOT FOR FILING

Caution: DRAFT NOT FOR FILING Caution: DRAFT NOT FOR FILING This is an early release draft of an IRS tax form, instructions, or publication, which the IRS is providing for your information as a courtesy. Do not file draft forms. Also,

More information

Private Health Insurance: Changes Made by the Reconciliation Act of 2010 to Senate-Passed H.R. 3590

Private Health Insurance: Changes Made by the Reconciliation Act of 2010 to Senate-Passed H.R. 3590 Private Health Insurance: Changes Made by the Reconciliation Act of 2010 to Senate-Passed H.R. 3590 Hinda Chaikind Specialist in Health Care Financing Bernadette Fernandez Analyst in Health Care Financing

More information

Understanding the ObamaCare Health Insurance Plans in North Carolina Understanding Insurance and Affordable Care Act Terminology: ACA- Marketplace

Understanding the ObamaCare Health Insurance Plans in North Carolina Understanding Insurance and Affordable Care Act Terminology: ACA- Marketplace Understanding the ObamaCare Health Insurance Plans in North Carolina As a result of the Affordable Care Act (a.k.a. ObamaCare) the following provisions are now in place for health insurance policies with

More information

The Health Insurance Marketplace. A Consumer Perspective. HFMA Tampa, May 19, 2015

The Health Insurance Marketplace. A Consumer Perspective. HFMA Tampa, May 19, 2015 The Health Insurance Marketplace A Consumer Perspective HFMA Tampa, May 19, 2015 The Role of Navigators Provide information on eligibility and how to use insurance Help to choose a plan Provide referrals

More information

LLC Classification. Tax Law Basics of an LLC Kristy S. Maitre, Tax Specialist Center for Agricultural Law and Taxation

LLC Classification. Tax Law Basics of an LLC Kristy S. Maitre, Tax Specialist Center for Agricultural Law and Taxation Tax Law Basics of an LLC Kristy S. Maitre, Tax Specialist Center for Agricultural Law and Taxation What is a Limited Liability Company? A creation of an entity based on state law varies from state to state

More information

Answering Questions about Your Family When Applying for Health Insurance

Answering Questions about Your Family When Applying for Health Insurance What You Need to Know about Health Insurance Applying for Health Insurance Answering Questions about Your Family When Applying for Health Insurance About this fact sheet You may be able to get financial

More information

Health Insurance Premium Credits in the Patient Protection and Affordable Care Act (PPACA)

Health Insurance Premium Credits in the Patient Protection and Affordable Care Act (PPACA) Health Insurance Premium Credits in the Patient Protection and Affordable Care Act (PPACA) Chris L. Peterson Specialist in Health Care Financing Thomas Gabe Specialist in Social Policy April 28, 2010 Congressional

More information

Health Insurance Premium Credits Under PPACA (P.L. 111-148)

Health Insurance Premium Credits Under PPACA (P.L. 111-148) Health Insurance Premium Credits Under PPACA (P.L. 111-148) Chris L. Peterson Specialist in Health Care Financing Thomas Gabe Specialist in Social Policy April 6, 2010 Congressional Research Service CRS

More information

Tax Implications of the Affordable Care Act

Tax Implications of the Affordable Care Act Year-by-Year Guide Tax Implications of the Affordable Care Act 1 Year-by-Year Guide: Tax Implications of the Affordable Care Act Introduction The Patient Protection and Affordable Care Act, commonly referred

More information

Introduction to the New Health Care Laws Michelle Walker, Rocky Mountain Health Plans January 14, 2015

Introduction to the New Health Care Laws Michelle Walker, Rocky Mountain Health Plans January 14, 2015 Introduction to the New Health Care Laws Michelle Walker, Rocky Mountain Health Plans January 14, 2015 Agenda Basics of Health Care Reform Changes in Individual Healthcare Coverage Mandates Affordability

More information

HUTCHINSON HEALTH FINANCIAL ASSISTANCE PROGRAM

HUTCHINSON HEALTH FINANCIAL ASSISTANCE PROGRAM HUTCHINSON FINANCIAL ASSISTANCE PROGRAM Thank you for your interest in Health s Financial Assistance Program. We strive to provide quality, affordable care for all of our patients and are committed to

More information

Enrolling during a special enrollment period

Enrolling during a special enrollment period You may change or apply for health care coverage during an annual open enrollment period. Outside of the open enrollment period, you can enroll or change your coverage if you have experienced a situation

More information

Health Insurance Premium Credits in the Patient Protection and Affordable Care Act (ACA)

Health Insurance Premium Credits in the Patient Protection and Affordable Care Act (ACA) Health Insurance Premium Credits in the Patient Protection and Affordable Care Act (ACA) Bernadette Fernandez Specialist in Health Care Financing Thomas Gabe Specialist in Social Policy December 30, 2011

More information

Federal Income Tax Payment Options

Federal Income Tax Payment Options Federal Income Tax Payment Options Kristy Maitre Tax Specialist Center for Agricultural Law and Taxation June 24, 2015 What Has to Happen First? Agenda The tax must be assessed or the client can pre pay

More information

IRS Proposes Rules for Federal Subsidy of Health Insurance Purchased in State Exchanges

IRS Proposes Rules for Federal Subsidy of Health Insurance Purchased in State Exchanges IRS Proposes Rules for Federal Subsidy of Health Insurance Purchased in State Exchanges August 2011 The Internal Revenue Service (IRS) on August 12, 2011 issued proposed regulations relating to the federal

More information

Division of Health Care Finance and Administration (HCFA), Bureau of TennCare

Division of Health Care Finance and Administration (HCFA), Bureau of TennCare Division of Health Care Finance and Administration (HCFA), Bureau of TennCare What is Hospital PE? How Can Hospitals Participate in Hospital PE? Who is Eligible to Enroll in Hospital PE? What Are the Benefits?

More information

Patient Financial Assistance Application Madison Valley Medical Center and Rural Health Clinic

Patient Financial Assistance Application Madison Valley Medical Center and Rural Health Clinic Patient Financial Assistance Application Madison Valley Medical Center and Rural Health Clinic Madison Valley Medical Center and Rural Health Clinic (MVMC) provides, within the limits of its resources,

More information

The Affordable Care Act. President Obama signed the Affordable Care Act (ACA) into law on March 23, 2010.

The Affordable Care Act. President Obama signed the Affordable Care Act (ACA) into law on March 23, 2010. The Affordable Care Act President Obama signed the Affordable Care Act (ACA) into law on March 23, 2010. The ACA was enacted to: v Increase quality and affordability of health insurance v Lower the uninsured

More information

kaiser medicaid and the uninsured commission on EXPLAINING HEALTH REFORM The New Rules for Determining Income Under Medicaid in 2014

kaiser medicaid and the uninsured commission on EXPLAINING HEALTH REFORM The New Rules for Determining Income Under Medicaid in 2014 P O L I C Y B R I E F kaiser commission on medicaid and the uninsured EXPLAINING HEALTH REFORM The New Rules for Determining Income Under Medicaid in 2014 JUNE 2011 To provide individuals and families

More information

Health Care Reform PPACA. General Assembly Greensboro, NC 2013

Health Care Reform PPACA. General Assembly Greensboro, NC 2013 Health Care Reform PPACA General Assembly Greensboro, NC 2013 Near-term Provisions 1 These fees apply to both insured and self-insured plans. Additional Coming Changes PPACA Patient Protection and Affordable

More information

Premium Tax Credit (PTC)

Premium Tax Credit (PTC) Department of the Treasury Internal Revenue Service Publication 974 (Rev. March 2015) Cat. No. 66452Q Premium Tax Credit (PTC) Contents Future Developments....................... 1 What's New..............................

More information

Medicaid and CHIP in 2014: A Seamless Path to Affordable Coverage. The New World of Modified Adjusted Gross Income (MAGI)

Medicaid and CHIP in 2014: A Seamless Path to Affordable Coverage. The New World of Modified Adjusted Gross Income (MAGI) Medicaid and CHIP in 2014: A Seamless Path to Affordable Coverage The New World of Modified Adjusted Gross Income (MAGI) Final Rule: Seamless and Affordable Coverage Expands access to affordable coverage

More information

Enrolling during a special enrollment period

Enrolling during a special enrollment period Enrolling during a special enrollment period What s inside What is special enrollment?... 1 What is my effective date?... 2 What are the triggering events?... 3 Do I qualify for Kaiser Permanente s Bridge

More information

The Health Insurance Marketplace 101 provides a high level overview of the Affordable Care Act, and the new Health Insurance Marketplace. The Centers for Medicare & Medicaid Services (CMS) developed and

More information

Frequently Asked Questions: Getting Coverage Outside Open Enrollment

Frequently Asked Questions: Getting Coverage Outside Open Enrollment Frequently Asked Questions: Getting Coverage Outside Open Enrollment What should I do if still need to enroll? Open enrollment is Nov. 15, 2014 to Feb. 15, 2015 for 2015 coverage. You can buy a plan now

More information

Medicaid Eligibility: Children, Parents, and Pregnant Women

Medicaid Eligibility: Children, Parents, and Pregnant Women Medicaid Eligibility: Children, Parents, and Pregnant Women Kyle Fisher Staff Attorney October 2013 Who We Are Pennsylvania Health Law Project is a statewide legal services organization that helps low-income

More information

Health Insurance Premium Tax Credit

Health Insurance Premium Tax Credit Health Insurance Premium Tax Credit Starting in 2014, individuals and families can take a new premium tax credit to help them afford health insurance coverage purchased through an Affordable Insurance

More information

Presented by South Dakota Community Action Partnership

Presented by South Dakota Community Action Partnership Presented by South Dakota Community Action Partnership The project described was supported by Funding Opportunity Number CA-NAV-13-001 from the U.S Department of Health and Human Services, Centers for

More information

Minnesota Department of Human Services

Minnesota Department of Human Services DECISION OF AGENCY ON APPEAL In the Appeal of: For: Agency: Qualified Health Plan MinnesotaCare MNsure Board Minnesota Department of Human Services Docket: 149500 On February 18, 2014, Appeals Examiner

More information

Starting Strong for Community Health! Webinar. Tax Season: What Enrollment Assisters Should Know February 11, 2015

Starting Strong for Community Health! Webinar. Tax Season: What Enrollment Assisters Should Know February 11, 2015 Starting Strong for Community Health! Webinar Tax Season: What Enrollment Assisters Should Know February 11, 2015 Updates: helphub.illinoishealthmatters.org/ Open enrollment closes February 15, 2015 Check

More information

Understanding the Affordable Care Act: How MassHealth Will Count Income in 2014

Understanding the Affordable Care Act: How MassHealth Will Count Income in 2014 Understanding the Affordable Care Act: How MassHealth Will Count Income in 2014 March 2014 One aspect of the federal health reform law, the Affordable Care Act (ACA), that has not made the headlines, is

More information

Health Insurance Marketplaces

Health Insurance Marketplaces Health Insurance Marketplaces 2013 Zywave, Inc. All rights reserved. Presented by Employer Flexible What is Health Care Reform? The Affordable Care Act (ACA) was enacted in March 2010. Biggest overhaul

More information

The Scoop. Agenda. IRS Changes It s Tune 7/1/2015. Kristy Maitre Tax Specialist Center for Agricultural Law and Taxation July 1, 2015

The Scoop. Agenda. IRS Changes It s Tune 7/1/2015. Kristy Maitre Tax Specialist Center for Agricultural Law and Taxation July 1, 2015 The Scoop Kristy Maitre Tax Specialist Center for Agricultural Law and Taxation July 1, 2015 Agenda Refund Problem POA s New Letter to Practitioners Address Changes Electronic Tax Administration Advisory

More information

Federally-facilitated Marketplace Agent and Broker Training Outline and Summary

Federally-facilitated Marketplace Agent and Broker Training Outline and Summary DEPARTMENT OF HEALTH & HUMAN SERVICES Centers for Medicare & Medicaid Services 7500 Security Boulevard Baltimore, Maryland 21244-1850 Center for Consumer Information & Insurance Oversight Federally-facilitated

More information

Tax Protections for Domestic Violence Survivors FOR DOMESTIC VIOLENCE SURVIVORS. Morgan Young Immigration and Poverty Attorney End Domestic Abuse WI

Tax Protections for Domestic Violence Survivors FOR DOMESTIC VIOLENCE SURVIVORS. Morgan Young Immigration and Poverty Attorney End Domestic Abuse WI TAX PROTECTIONS FOR DOMESTIC VIOLENCE SURVIVORS Morgan Young Immigration and Poverty Attorney End Domestic Abuse WI Some materials adapted from the National Women s Law Center STARTING THE TAX RETURN 1

More information

Exemptions and Penalties

Exemptions and Penalties Part IV: Exemptions and Penalties Center on Budget and Policy Priorities October 29, 2015 Topics 2 Shared responsibility payment IRS exemptions Marketplace exemptions Consequences of failure to reconcile

More information

Section 2: INDIVIDUALS WHO CURRENTLY HAVE

Section 2: INDIVIDUALS WHO CURRENTLY HAVE Section 2: INDIVIDUALS WHO CURRENTLY HAVE COVERAGE OR AN OFFER OF COVERAGE FROM THEIR EMPLOYER Section 2 covers enrollment issues for individuals who have coverage or an offer of coverage whether through

More information

Part II Exemptions & the Individual Shared Responsibility Payment

Part II Exemptions & the Individual Shared Responsibility Payment Part II Exemptions & the Individual Shared Responsibility Payment Tara Straw November 4, 2014 Steps in the Tax Return Related to the ACA 2 There is a requirement to have health insurance coverage starting

More information

To protect, promote and improve the health of all people in Florida through integrated state, county, and community efforts.

To protect, promote and improve the health of all people in Florida through integrated state, county, and community efforts. ADAP PREMIUM PLUS UNDERSTANDING YOUR HEALTH INSURANCE OPTIONS 1 DISCLAIMER The Florida ADAP is providing this presentation solely as an educational service to the community. The information provided in

More information

TAX ISSUES FOR DOMESTIC VIOLENCE SURVIVORS: WHAT ADVOCATES NEED TO KNOW

TAX ISSUES FOR DOMESTIC VIOLENCE SURVIVORS: WHAT ADVOCATES NEED TO KNOW Susanna Birdsong, Fellow, NWLC TAX ISSUES FOR DOMESTIC VIOLENCE SURVIVORS: WHAT ADVOCATES NEED TO KNOW Shaina Goodman, Policy Manager, National Resource Center on Domestic Violence Jamie Andree, Attorney,

More information

The information in this module was correct as of June 2015.

The information in this module was correct as of June 2015. This session will spotlight the section of applications on the Federally-facilitated Marketplace and State Partnership Marketplace application process that covers plan compare, choosing how much advance

More information

How Assisters Can Help Consumers Apply for Coverage through the Marketplace Call Center. July 17, 2015

How Assisters Can Help Consumers Apply for Coverage through the Marketplace Call Center. July 17, 2015 How Assisters Can Help Consumers Apply for Coverage through the Marketplace Call Center July 17, 2015 Agenda Basics about the Marketplace Call Center When to report changes to the Marketplace or other

More information

*************************************************************************** OPEN ENROLLMENT

*************************************************************************** OPEN ENROLLMENT Find answers to commonly asked questions about the Affordable Care Act (ACA), the state and federal marketplaces, Medicaid, Medicare and the Ryan White HIV/AIDS Program below. We have made every effort

More information

The Tax Preparer s Guide to the Affordable Care Act. Center on Budget and Policy Priorities

The Tax Preparer s Guide to the Affordable Care Act. Center on Budget and Policy Priorities The Tax Preparer s Guide to the Affordable Care Act Center on Budget and Policy Priorities Authors January Angeles and Tara Straw Acknowledgements The Center on Budget and Policy Priorities is grateful

More information

Getting Ready. December 2014

Getting Ready. December 2014 Marketplace Coverage & Taxes Getting Ready for Tax Season December 2014 Intr troduction This presentation provides an overview of the connections between Health Insurance Marketplace coverage and Federal

More information

Prescribed Side Effects of the Patient Protection and Affordable Care Act (PPACA): Healthcare Reform Update

Prescribed Side Effects of the Patient Protection and Affordable Care Act (PPACA): Healthcare Reform Update August 14, 2013 Presented by: Jay Hutto, CPA Prescribed Side Effects of the Patient Protection and Affordable Care Act (PPACA): Healthcare Reform Update Click HERE to listen to webinar. August 14, 2013

More information

Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law

Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law The following questions and answers provide information to individuals of the same sex who are lawfully

More information

AFFORDABLE CARE ACT FAQ

AFFORDABLE CARE ACT FAQ AFFORDABLE CARE ACT FAQ What is the Healthcare Insurance Marketplace? The Marketplace is a new way to find quality health coverage. It can help if you don t have coverage now or if you have it but want

More information

INDIVIDUAL HEALTH INSURANCE GUIDE. Introduction. What is the Health Insurance Marketplace?

INDIVIDUAL HEALTH INSURANCE GUIDE. Introduction. What is the Health Insurance Marketplace? INDIVIDUAL HEALTH INSURANCE GUIDE Introduction On November 15th, 2014, the second annual Open Enrollment Period for Individual Health Insurance begins. The Affordable Care Act (ACA) requires all US citizens

More information

Counting Income for MAGI What Counts as Income

Counting Income for MAGI What Counts as Income Counting Income for MAGI What Counts as Income Wages, salaries, tips, gratuities, bonuses, commissions (before taxes are taken out). Form(s) W 2. Alimony received Annuities Awards and Prizes (In addition

More information

THE HEALTH INSURANCE MARKETPLACE

THE HEALTH INSURANCE MARKETPLACE THE HEALTH INSURANCE MARKETPLACE Presented by Raffa Financial Services Source: Centers for Medicare & Medicaid Services Design 2013 Zywave, Inc. All rights reserved. OBJECTIVES This session will help you:

More information

INDIVIDUAL TAX STRATEGIES

INDIVIDUAL TAX STRATEGIES BY SCOTT HENSLEY SHENSLEY@STANCILCPA.COM DECEMBER 4, 2014 STANCIL & COMPANY CERTIFIED PUBLIC ACCOUNTANTS 4909 WINDY HILL DRIVE RALEIGH, NC 27609 919-872-1260 TOPICS TO BE COVERED TODAY WHAT IS TAX PLANNING

More information

FAQ: Frequently Asked Questions about Health Insurance in Wisconsin

FAQ: Frequently Asked Questions about Health Insurance in Wisconsin FAQ: Frequently Asked Questions about Health Insurance in Wisconsin Relating to Changes in the Affordable Care Act (ACA) & BadgerCare/Medicaid Employer Sponsored Insurance Am I obligated to enroll in my

More information

NAVIGATOR RESOURCE GUIDE ON PRIVATE HEALTH INSURANCE COVERAGE & THE HEALTH INSURANCE MARKETPLACE

NAVIGATOR RESOURCE GUIDE ON PRIVATE HEALTH INSURANCE COVERAGE & THE HEALTH INSURANCE MARKETPLACE NAVIGATOR RESOURCE GUIDE ON PRIVATE HEALTH INSURANCE COVERAGE & THE HEALTH INSURANCE MARKETPLACE The Center on Health Insurance Reforms Georgetown University Health Policy Institute Acknowledgements This

More information

Healthcare Exchanges / Marketplaces Frequently Asked Questions For Students & Campus Administrators

Healthcare Exchanges / Marketplaces Frequently Asked Questions For Students & Campus Administrators Healthcare Exchanges / Marketplaces Frequently Asked Questions For Students & Campus Administrators This FAQ is intended to provide our clients and customers with information about Healthcare Exchanges,

More information

Staying Healthy, Wealthy & Wise: The Aftermath of the Fiscal Cliff. Heather Kovalsky, CPA

Staying Healthy, Wealthy & Wise: The Aftermath of the Fiscal Cliff. Heather Kovalsky, CPA Staying Healthy, Wealthy & Wise: The Aftermath of the Fiscal Cliff Heather Kovalsky, CPA 2013 Tax Changes The Patient Protection and Affordable Care Act American Tax Relief Act of 2012 The Patient Protection

More information

Supplement Healthcare Coverage Application

Supplement Healthcare Coverage Application Page 1 Supplement Healthcare Coverage Application About the Healthcare Coverage Application Starting October 1, 2013, you can apply for health coverage through the new Health Insurance Marketplace. Coverage

More information

Arizona Form 2002 Property Tax Refund (Credit) Claim 140PTC

Arizona Form 2002 Property Tax Refund (Credit) Claim 140PTC Arizona Form 2002 Property Tax Refund (Credit) Claim 140PTC NOTICE: If you are age 70 or over and meet certain tests, you may be able to defer the payment of your property taxes on your home. You should

More information