IRS gears up for ACA impact on tax season

MICHAEL COHN

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IRS gears up for ACA impact on tax season

机译：国税局正准备迎接ACA对纳税季节的影响

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Internal Revenue Service Commissioner John Koskinen told a congressional subcommittee about the IRS's progress on the Affordable Care Act and the impact that tax subsidies will have next tax season. In a hearing before the House Ways and Means Health Subcommittee, Koskinen talked about how the IRS would be processing the premium tax credit, which helps subsidize the cost of health insurance coverage for eligible taxpayers. He noted that eligible individuals can choose to have their insurer receive advance payment of the tax credit, the amount of which is based on a determination made by a health insurance marketplace or exchange. The amount of the tax refund may be increased or decreased according to how much of the tax credit is correctly calculated.

机译：美国国税局局长约翰·科斯金宁（John Koskinen）向国会小组委员会介绍了美国国税局在《平价医疗法案》方面的进展以及税收补贴将在下一个税收季节产生的影响。在众议院筹款方式健康小组委员会的听证会上，科斯基宁谈到了国税局将如何处理保费税收抵免，这有助于补贴合格纳税人的医疗保险费用。他指出，符合条件的个人可以选择让他们的保险公司收取税收抵免的预付款，其金额是根据健康保险市场或交易所确定的。根据正确计算的税收抵免额，可以增加或减少退税额。

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《Accounting today》 |2014年第10期|53-53|共1页
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MICHAEL COHN;
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IRS gears up for ACA impact on tax season

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