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2020-12-01
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Guidance Clarifying Premium Tax Credit Unaffected by Suspension of Personal Exemption Deduction
Rules and Regulations
D09002ee1bdb32b02
D09002ee1bdb32bcc
United States
Department of the Treasury
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org
United States Government Agency or Subagency
United States
Internal Revenue Service
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org
United States Government Agency or Subagency
This document includes final regulations under sections 36B and 6011 of the Internal Revenue Code (Code) that clarify that the reduction of the personal exemption deduction to zero for taxable years beginning after December 31, 2017, and before January 1, 2026, does not affect an individual taxpayer's ability to claim the premium tax credit. These final regulations affect individuals who claim the premium tax credit.
85 FR 76976
https://www.govinfo.gov/app/details/FR-2020-12-01/2020-26200
2020-26200
fr01de20-7
RIN 1545-BP76
4830-01-P
TD 9912
https://www.govinfo.gov/app/details/FR-2020-12-01/2020-26200
https://www.govinfo.gov/content/pkg/FR-2020-12-01/html/2020-26200.htm
https://www.govinfo.gov/content/pkg/FR-2020-12-01/pdf/2020-26200.pdf
Income Taxes
Reporting and Recordkeeping Requirements
4 p.
76976
76979
85 FR 76976
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-BP76
RIN 1545-BP76
Guidance Clarifying Premium Tax Credit Unaffected by Suspension of Personal Exemption Deduction; Federal Register Vol. 85, Issue
RULE
2020-26200
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2020-12-01
TD 9912
4830-01-P
2020-26200
Final regulations.
This document includes final regulations under sections 36B and 6011 of the Internal Revenue Code (Code) that clarify that the reduction of the personal exemption deduction to zero for taxable years beginning after December 31, 2017, and before January 1, 2026, does not affect an individual taxpayer's ability to claim the premium tax credit. These final regulations affect individuals who claim the premium tax credit.
Effective date: These final regulations are effective on December 1, 2020.
Suzanne R. Sinno at (202) 317-4718 or Lisa Mojiri-Azad at (202) 317-4649 (not toll-free numbers).
Income Taxes
Reporting and Recordkeeping Requirements
Guidance Clarifying Premium Tax Credit Unaffected by Suspension of Personal Exemption Deduction,
www.irs.gov
Federal Register
Vol. 85, no. 231
Office of the Federal Register, National Archives and Records Administration
2020-12-01
continuing
daily
deposited
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404 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2020-12-01
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0097-6326
0042-1219
0364-1406
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000582072
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https://www.govinfo.gov/app/details/FR-2020-12-01
https://www.govinfo.gov/content/pkg/FR-2020-12-01/pdf/FR-2020-12-01.pdf
https://www.govinfo.gov/content/pkg/FR-2020-12-01/xml/FR-2020-12-01.xml
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DGPO
2020-12-01
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FR-2020-12-01
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FR
FR-2020-12-01
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