OMB #1545-1349 Tax Year 2014 was the first time taxpayers had to report their compliance with the new Affordable Care Act legislation. This is a complex, potentially confusing law. The IRS wants to understand taxpayers’ and tax practitioners’ experiences preparing returns specifically with Premium Tax Credit (PTC) elements. Taxpayer and practitioner input will help IRS better plan communication and education materials and anticipate challenges faced complying with the new law. As part of this effort, the IRS has contracted Fors Marsh Group, an established research company, to recruit taxpayers and practitioners who prepared returns with PTC-related errors for phone interviews. Fors Marsh Group will call randomly selected taxpayers and practitioners, inviting them to participate on a first-come, first-served basis. Only those randomly selected may participate. Participation is voluntary and private to the extent allowed by law. IRS researchers will conduct the interviews, but will not know the identity of the participants. The interviews will not take more than 60 minutes. The IRS will use information learned from the interview sessions for research only (i.e., not for audit or other enforcement purposes). After each interview, participants will receive a stipend as a token of appreciation. We hope you will decide to participate in this study. Together we have an opportunity to improve the taxpayer experience.