[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302516-105":53,"doc-detail-302516-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","advance-premium-tax-credits-reconciliation-16-14","Advance-Premium Tax Credits Reconciliation - 16-14","","Premium tax credit reconciliation procedures for Program subrecipients managing health insurance premium assistance for clients receiving Ryan White Part B Program funds. Explains how advance payments or year-end lump-sum reconciliation determine whether clients owe liability or receive refunds after filing IRS Form 1040. Details eligibility criteria, required annual filing, timing during January 31 to April 15, document submission and review workflow, and restrictions on use of Program funds related to premium tax credits.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/advance-premium-tax-credits-reconciliation-16-14/302516/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/advance-premium-tax-credits-reconciliation-16-14/302516.png","ImageObject",442,249,{"name":88,"@type":89},"Himbo","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-26","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What are the two ways clients receive premium tax credits under the Program?","Question",{"text":108,"@type":109},"Clients receive premium tax credits either as advance payments that reduce the monthly insurance premium, or as a lump-sum payment after filing federal income taxes at year end.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How does the Program determine whether a client owes a liability or receives a refund?",{"text":113,"@type":109},"After clients file federal income taxes, the IRS and the Health Insurance Marketplace determine if the correct amount of premium tax credits was received. Overpayments may create a liability to repay, while underpayments may result in a refund.",{"name":115,"@type":106,"acceptedAnswer":116},"What must eligible clients do during tax season to reconcile advance premium tax credits?",{"text":117,"@type":109},"Eligible clients must file IRS Form 1040 annually and send copies of relevant tax documents to the Program office. During January 31 through April 15, the Program also sends letters instructing clients to file by April 15 and submit required return copies.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},302516,1790096197,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":47,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":73},687197100911,"https://ap-avatar.wpscdn.com/avatar/a000239b6f1da00475?x-image-process=image/resize,m_fixed,w_180,h_180&k=1785132997149421697","The premium tax credit process applies to subrecipients that provide health insurance premium assistance to clients who receive Ryan White Part B (RWPB) Program funds, which includes AIDS Drug Assistance Program, Nevada Medication Assistance Program (ADAP/NMAP) funds, for premium payments; here unto referred to as the Program.  \nBackground  \nThe premium tax credit is a tax credit that the Program requires all eligible persons who buy health insurance through a state or federally facilitated Marketplace/Exchange to claim in its entirety. The premium tax credit can be received in one of two ways: 1. ) advance payments of tax credits paid directly to the health insurance company to reduce a monthly insurance premium; or 2 . ) as a lump sum payment provided at the end of the year when filing federal income taxes.  \nThe Program requires all eligible persons, who receive health insurance premium payment assistance, to receive premium tax credits in advance to lower the health insurance plan’s monthly premium they are required to pay.  \nAt the end of a calendar year, filing federal income taxes helps the Internal Revenue Service (IRS) and Health Insurance Marketplace determine if an individual enrolled in a Marketplace plan received the correct amount of premium tax credits. If the individual received too many premium tax credits, then the individual may owe money on their federal income taxes to the IRS, called a liability, to pay back the overpayments of the premium tax credits. If the individual received too few premium tax credits, then the individual may receive money from their federal income taxes from the IRS, called a refund.  \nNote: When a client, who receives health insurance premium payment assistance from the Program,  \nreceives premium tax credits inadequate to cover the premium cost, the Program must pay higher monthly premiums to the client’s Marketplace health insurance company.  \nAs a result, when the client files federal income taxes they may receive a refund from the IRS.  \nThe Program is then required to vigorously pursue part of the client’s tax refund that was due to overpayments of the health insurance premium.  \nIndividuals may be eligible for a premium tax credit if they meet ALL of the following requirements:  \n• Buys health insurance through the Marketplace/Exchange  \n• Is NOT eligible for coverage through employer or government plans (e.g. Medicare and Medicaid)  \n• Is between 100-400% of the Federal Poverty Level (FPL)  \n• Cannot be claimed as a dependent by another person  \n• Files federal income taxes on IRS Form 1040  \no Clients are REQUIRED to file IRS Form 1040 (federal income tax) annually to reconcile advance premium tax credits even if you would not normally be required to files taxes due to income or age.  \nInstructions  \nAnnually, Access to Healthcare Network (AHN) Health Insurance Specialists will assist clients with Marketplace plan selection into a Program approved Marketplace plan.  \n• Issue a Letter for Individuals Enrolled in a Federally/State Facilitated Marketplace Health Plan at client’s Annual Recertification; see RWPB Form 16-13.  \nOutside of the Open Enrollment Period, Eligibility and Enrollment Specialists or Health Insurance Specialists (HIS) will periodically review the Marketplace Special Enrollment Periods to see if the client is eligible to join and/or switch plans outside of the Open Enrollment Period; see RWPB Policy 16-12 . If any change in circumstances occur, it is recommended that clients or Eligibility and Enrollment Specialists notify AHN Insurance Specialists of any changes that could affect premium tax credits. Changes in premium tax credits can affect clients’ tax refund or liability. Clients can also directly notify the Marketplace of changes, but it may delay payment processing of insurance premiums.  \nDuring tax season, January 31 through April 15:  \nThe Program, in partnership with AHN, will draft and send clients, who receive premium payment assistance, a lette","cbCairBCyk6uhCCc","https://ap.wps.com/l/cbCairBCyk6uhCCc","pdf",508676,"English","# Background\n## How premium tax credits are received\n# Eligibility Requirements\n# Instructions\n## Annual assistance and plan review\n## Open enrollment and special enrollment changes\n## Tax season timeline (Jan 31-Apr 15)\n# IRS Tax Documentation\n## Required forms for reconciliation","[{\"question\":\"What are the two ways clients receive premium tax credits under the Program?\",\"answer\":\"Clients receive premium tax credits either as advance payments that reduce the monthly insurance premium, or as a lump-sum payment after filing federal income taxes at year end.\"},{\"question\":\"How does the Program determine whether a client owes a liability or receives a refund?\",\"answer\":\"After clients file federal income taxes, the IRS and the Health Insurance Marketplace determine if the correct amount of premium tax credits was received. Overpayments may create a liability to repay, while underpayments may result in a refund.\"},{\"question\":\"What must eligible clients do during tax season to reconcile advance premium tax credits?\",\"answer\":\"Eligible clients must file IRS Form 1040 annually and send copies of relevant tax documents to the Program office. During January 31 through April 15, the Program also sends letters instructing clients to file by April 15 and submit required return copies.\"}]","Advance-Premium Tax Credits Reconciliation - 16-14 | PDF",1789793785]