Notice 2014-23 - Health insurance premium tax credit when certain persons file as married filing separately 

March 26:  The IRS today released an advance copy of Notice 2014-23 as guidance that will allow persons who are victims of domestic abuse (and although married, are unable to file a joint tax return) to satisfy the joint filing requirements of section 36B with a “married filing separately” return in order to claim a premium tax credit.

Notice 2014-23 [PDF 12 KB] provides that for 2014, a married taxpayer will satisfy the joint filing requirement of section 36B(c)(1)(C) if the taxpayer files a 2014 tax return using a filing status of married filing separately and the taxpayer: (1) is living apart from the individual’s spouse at the time the taxpayer files a tax return; (2) is unable to file a joint return because the taxpayer is a victim of domestic abuse; and (3) indicates on the 2014 income tax return that the taxpayer meets the criteria under (1) and (2).

Treasury and the IRS intend to issue proposed regulations that will incorporate this rule for 2014.

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