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Advanced Premium Tax Credit Reconciliation Questions and Answers
State Health Reform Assistance Network, a program of the Robert Wood Johnson Foundation Link to more items from this source
June 24, 2014
"For many individuals, their projected annual income will differ from their actual income at year-end, resulting in a refundable credit or the need to pay back excess premium tax credits. The purpose of this brief is to address questions raised by states about the federal requirements that apply to premium tax credit eligibility when actual income at year-end differs from projected annual income."

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