Nicholas Pension Consultants
Nova 401(k) Associates
Compensation Strategies Group, Ltd.
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|Text of IRS Publication 974: Premium Tax Credit, Revised March 30, 2015 (PDF)|
Internal Revenue Service [IRS]
Apr. 4, 2015
51 pages. "The following changes have been made under Self-Employed Health Insurance Deduction and PTC.  Lines 4a and 25 of Worksheet W have been revised.  New line 28 has been added.  Additional instructions are provided for individuals who have more than one trade or business under which an insurance plan is established.  The list of deductions and exclusions under Step 1 on pages 36 and 38, and on page 40 has been reordered, and the domestic production activities deduction has been added to the list."
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