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Text of Instructions for 2025 IRS Form 8952: Premium Tax Credit (PTC) (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Jan. 29, 2026 24 pages. "What's New: [1] Changes to 'coverage month' definition for PTC/APTC ... [2] Reporting entities no longer required to send minimum essential coverage (MEC) forms automatically." MORE >> |
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