Table of Contents

• REG-131491-10
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Paperwork Reduction Act
    • Background
    • Explanation of Provisions
    • 1. Eligibility for the Premium Tax Credit
    • a. Applicable taxpayer
    • i. Lawfully Present Aliens
    • ii. Taxpayers with Household Income under 100 Percent of the FPL
    • iii. Individuals Who Are Incarcerated or Not Lawfully Present
    • b. Minimum essential coverage
    • i. Government-Sponsored Coverage
    • ii. Employer-Sponsored Coverage
    • A. In general
    • B. Affordability of employer-sponsored coverage
    • C. Employee affordability safe harbor
    • D. Affordability safe harbor for employers
    • E. Minimum value
    • 2. Computing the Premium Tax Credit
    • a. Premiums paid on behalf of the taxpayer
    • b. Applicable benchmark plan
    • i. Multiple Categories of Coverage Offered on an Exchange
    • ii. Families Who Purchase More Than One Qualified Health Plan
    • iii. One Qualified Health Plan Covering More Than One Family
    • iv. Applicable Benchmark Plan That Terminates or Closes to Enrollment
    • c. Pediatric dental coverage
    • 3. Reconciling the Credit and Advance Credit Payments
    • a. Changes in filing status
    • i. Computing the Credit When Taxpayer’s Marital Status Changes
    • ii. Taxpayers Who Divorce during the Taxable Year
    • iii. Taxpayers Who Marry during the Taxable Year
    • iv. Married Taxpayers Filing Separately
    • b. Requirement to file a return
    • Effective/Applicability Date
    • Special Analyses
    • Comments and Public Hearing
  • Proposed Amendments to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information
• Announcement 2011-48
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
• Announcement 2011-49
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Need for Correction
    • Correction of Publication
    • PART 10—PRACTICE BEFORE THE INTERNAL REVENUE SERVICE
    • §10.5 Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
    • §10.60 Institution of proceeding.
    • §10.69 Representation; ex parte communication.
    • §10.90 Records.