[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-301347-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-301347-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","comments-on-draft-form-8962-premium-tax-credit","Comments on Draft Form 8962 - Premium Tax Credit","","Comments submitted to the IRS Commissioner regarding draft Form 8962 (Premium Tax Credit) and forthcoming instructions. The National Women’s Law Center urges amendments to address married survivors of domestic abuse and abandoned spouses who may be unable to file jointly but remain eligible for the Premium Tax Credit under temporary regulations. The submission recommends adding form language, an exception-related mechanism, and detailed, guidance-modeled instructions to explain criteria and how to demonstrate eligibility.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/letters/","Letters",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/comments-on-draft-form-8962-premium-tax-credit/301347/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/comments-on-draft-form-8962-premium-tax-credit/301347.png","ImageObject",442,249,{"name":42,"@type":43},"Aran","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-24","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":22},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"Why does the National Women’s Law Center comment on draft Form 8962?","Question",{"text":62,"@type":63},"The Center submits comments on draft Form 8962 and its forthcoming instructions because the draft does not address how married survivors of domestic abuse and abandoned spouses can qualify for the Premium Tax Credit without filing a joint return.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"What change does the Center urge the IRS to make to Form 8962?",{"text":67,"@type":63},"The Center urges the IRS to amend Form 8962 to include information about exceptions to the joint filing requirement and provide a way for eligible tax filers to indicate that they meet an exception.",{"name":69,"@type":60,"acceptedAnswer":70},"What additional guidance does the Center request in the accompanying instructions?",{"text":71,"@type":63},"The Center recommends that the Instructions provide detailed information on the exceptions to the joint filing requirement, modeled on the guidance used for claiming innocent spouse relief on Form 8857, including how a filer can provide additional information about their situation.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},301347,1790227112,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,113,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":110,"show_sort_weight":111,"slug":112},17,"Forms",40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":115,"slug":116},18,30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":114,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":26,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":33,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":139,"read_time":26},137455076865,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","August 27, 2014  \nJohn Koskinen  \nIRS Commissioner  \nInternal Revenue Service  \n1111 Constitution Ave., NW Washington, DC 20224  \nDear Commissioner Koskinen,  \nThe National Women’s Law Center (the Center) is pleased to submit the following comments regarding draft Form 8962—Premium Tax Credit and the forthcoming instructions for Form 8962.  \nSince 1972, the Center has worked to protect and advance the progress of women and their families in core aspects of their lives, with an emphasis on the needs of low-income women. The Center has a particular interest in ensuring that survivors of domestic abuse are able to access federal tax benefits to which they may be eligible. To that end, the Center develops materials and conducts annual outreach around federal and state tax benefits for advocates serving survivors of domestic abuse. The Center also submitted comments regarding the IRS’ guidance on the extent to which survivors of domestic abuse may qualify for innocent spouse relief.  \nThe Center has also engaged in efforts to make sure that survivors of domestic abuse are able to obtain health insurance under the Affordable Care Act. The Center has contributed to outreach efforts focused on enrolling women in health insurance. In addition, the Center submitted comments specifically related to the Premium Tax Credit, focusing on married survivors of domestic abuse and abandoned spouses who may be unable to file a joint tax return, regarding which the IRS recently issued temporary regulations. 1  \nThe temporary regulations will allow married survivors of domestic abuse and abandoned spouses to file their taxes separately and remain eligible for the Premium Tax Credit, thus enabling them to access affordable health insurance. This is an important provision for married tax filers who are receiving or will receive the Premium Tax Credit, and for whom it is inadvisable or impossible to file a joint return.  \nHowever, the draft Form 8962 – Premium Tax Credit, issued contemporaneously with the temporary regulations, does not refer to such individuals, describe the exceptions to the joint filing requirement, or explain how a tax filer can demonstrate that she or he meets the criteria.  \nIn order to provide relief to these vulnerable tax filers, the Center urges the IRS to amend the draft version of Form 8962—Premium Tax Credit to include information about the exceptions to the joint  \n1 See Rules Regarding the Health Insurance Premium Tax Credit, 79 Fed. Reg. 43,622 (proposed July 28, 2014)(to be codified at [26 C. F.R. pt. 1](26 C. F.R. pt. 1)), available at [http://www.gpo.gov/fdsys/pkg/FR-2014-07-28/pdf/2014-](http://www.gpo.gov/fdsys/pkg/FR-2014-07-28/pdf/2014-)[ ](http://www.gpo.gov/fdsys/pkg/FR-2014-07-28/pdf/2014-)[17695.pdf](17695.pdf. The Center will be submitting separate comments substantively addressing those temporary)[. The Center will be submitting separate comments substantively addressing those temporary](17695.pdf. The Center will be submitting separate comments substantively addressing those temporary)[ ](17695.pdf. The Center will be submitting separate comments substantively addressing those temporary)[regulations.](regulations.)  \nfiling requirement for survivors of domestic abuse and abandoned spouses, as well as a place where such tax filers may indicate that they meet an exception. The Center also urges the IRS to provide detailed information and specific guidelines in the instructions accompanying Form 8962, modeled on the provisions for claiming innocent spouse relief on Form 8857.  \nDraft Form 8962  \nThe Center recommends that the final version of Form 8962 include language to alert married survivors of domestic abuse and/or abandoned spouses that they may be able to claim the Premium Tax Credit without filing a joint tax return. Without this information, such tax filers may not become aware that they may be eligible to file separately and still claim the Premium Tax Credit. There are several ways that this infor","cbCaijffF8hOshcc","https://ap.wps.com/l/cbCaijffF8hOshcc","pdf",144727,"English","# Letter to the IRS Commissioner\n## Background and interest of the Center\n## Temporary regulations and the need to amend Form 8962\n## Recommended changes to Draft Form 8962\n## Recommended changes to the instructions","[{\"question\":\"Why does the National Women’s Law Center comment on draft Form 8962?\",\"answer\":\"The Center submits comments on draft Form 8962 and its forthcoming instructions because the draft does not address how married survivors of domestic abuse and abandoned spouses can qualify for the Premium Tax Credit without filing a joint return.\"},{\"question\":\"What change does the Center urge the IRS to make to Form 8962?\",\"answer\":\"The Center urges the IRS to amend Form 8962 to include information about exceptions to the joint filing requirement and provide a way for eligible tax filers to indicate that they meet an exception.\"},{\"question\":\"What additional guidance does the Center request in the accompanying instructions?\",\"answer\":\"The Center recommends that the Instructions provide detailed information on the exceptions to the joint filing requirement, modeled on the guidance used for claiming innocent spouse relief on Form 8857, including how a filer can provide additional information about their situation.\"}]","Comments on Draft Form 8962 - Premium Tax Credit | PDF",1789781233]