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Text of Instructions for 2014 IRS Form 8962 (PDF)
Internal Revenue Service [IRS]
[Official Guidance] Jan. 9, 2015
"Use Form 8962 to figure the amount of your [premium tax credit] and reconcile it with any [advance premium tax credit] paid.... You will need Form 1095-A, Health Insurance Marketplace Statement, to complete Form 8962. The Marketplace is required to provide or send Form 1095-A to the tax filer(s) identified in the enrollment application by January 31, 2015."
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