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Finance et marchés · 01/12/20201 min de lecture
Guidance Clarifying Premium Tax Credit Unaffected by Suspension of Personal Exemption Deduction
Traduction automatique locale · Langue originale de la source
Résumé
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.
Langue originale de la source: Federal Register — Department of the TreasuryOuvrir le communiqué original →