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ACA Reporting Requirements for Carriers and Employers (Part 23 of 24): Notice 2016-4 Postpones Reporting and Filing Deadlines
Mintz LevinLink to more items from this source
[Guidance Overview]
Dec. 29, 2015

"The notice recognizes that some employees and related individuals who enrolled in coverage through a public insurance exchange could be adversely affected by the extension. For 2015 only, these individuals are entitled to rely on 'other information received from employers about their offers of coverage' for purposes of determining eligibility for the premium tax credit when filing their income tax returns. Even these individuals are not required to file amended returns once they receive their Forms 1095-C."

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