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TREAS/IRS RIN: 1545-BM09 Publication ID: Fall 2017 
Title: Health Insurance Premium Tax Credit Additional Issues 
Abstract:

These final regulations provide relief to victims of domestic abuse and spousal abandonment from the requirement that married taxpayers file joint returns to obtain a premium tax credit. The regulations also address the allocation of certain amounts for computing the premium tax credit and reconciling advance credit payments with the premium tax credit, and rules for self-employed taxpayers claiming both a premium credit and a section 162(i) deduction for health insurance expenses.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1.36(B)   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 36(B)    Affordable Care Act   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/28/2014  79 FR 43693   
NPRM Comment Period End  10/27/2014 
Final and Temporary Regulations (Completed by TD 9683)  07/28/2014  79 FR 43622   
Final and Temporary Regulations Effective  07/28/2014 
Final Regulation and Removal of Temporary Regulations (Completed by TD 9683)  07/24/2017  82 FR 34601   
Final Regulation and Removal of Temporary Regulations Effective  07/24/2017 
Additional Information: REG-104579-13 Drafting attorney: Suzanne R. Sinno (202) 317-4718 Reviewing attorney: Stephen J. Toomey (202) 317-4718 Treasury attorney: Shelley Leonard (202) 622-3505 CC:ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Organizations  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BM23 
Agency Contact:
Suzanne R. Sinno
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4718
Fax:855 576-2338
Email: suzanne.r.sinno@irscounsel.treas.gov