"Because the [Tax Cut and Jobs Act] reduces the exemption amount to zero, taxpayers will no longer claim a personal exemption deduction on their individual income tax returns by listing an individual's name and TIN, multiplying the number of allowed exemptions by the exemption amount, and entering that amount on their tax return. Accordingly, taxpayers may have questions about what it means to claim a personal exemption deduction for purposes of the premium tax credit and the individual shared responsibility provision. Until further guidance is issued, the [rules stated in this Notice] apply for purposes of the regulations under Sections 36B and 5000A and for purposes of Section 1.6011 -8(a)[.]."

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