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Finanças e mercados · 27/05/20201 min de leitura

Guidance Clarifying Premium Tax Credit Unaffected by Suspension of Personal Exemption Deduction

Tradução automática local · Idioma original da fonte

Resumo

This document includes proposed 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 proposed regulations affect individuals who claim the premium tax credit.

Idioma original da fonte: Federal Register — Department of the TreasuryAbrir o comunicado original →

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