[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302295-105":53,"doc-detail-302295-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","sbse-04-1214-0074-interim-guidance-adding-new-standard-paragraph-explanations-for-premium-tax-credit","SBSE-04-1214-0074 - Interim Guidance Adding New Standard Paragraph Explanations for Premium Tax Credit","","Interim guidance from the U.S. Department of the Treasury, Internal Revenue Service to multiple examination directorates introduces nine new standard paragraphs for Premium Tax Credit (PTC) use across all functions. The memo instructs distribution to affected employees, enables insertion through the custom paragraph feature in the Report Generation Software before the scheduled software release, and outlines incorporation into IRM 4.10.10 by December 19, 2016. Attachments specify standard paragraphs #8702–#8709 covering missing Form 8962, eligibility issues, and statutory adjustments.",{"@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":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/sbse-04-1214-0074-interim-guidance-adding-new-standard-paragraph-explanations-for-premium-tax-credit/302295/",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/sbse-04-1214-0074-interim-guidance-adding-new-standard-paragraph-explanations-for-premium-tax-credit/302295.png","ImageObject",442,249,{"name":88,"@type":89},"Evangeline","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-26","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the purpose of this interim guidance memo?","Question",{"text":108,"@type":109},"It adds nine new standard paragraphs for Premium Tax Credit that all functions can use immediately, with the paragraphs provided in the attachment.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How can examiners use the new standard paragraphs before the RGS update?",{"text":113,"@type":109},"Examiners can insert the paragraphs using the custom paragraph feature in the Report Generation Software (RGS) prior to the update.",{"name":115,"@type":106,"acceptedAnswer":116},"What issues do the attached standard paragraphs address?",{"text":117,"@type":109},"They cover cases such as missing Form 8962, eligibility problems (e.g., household income below 100% FPL), incorrect or incomplete Form 8962 parts, marketplace data conflicts, and statutory adjustments to the PTC and repayment of advanced PTC.","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},302295,1790464244,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"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":9},13056703019662,"https://ap-avatar.wpscdn.com/avatar/be000253a8e92610077?_k=1778726343310543188","DEPARTMENT OF THE TREASURY  \nINTERNAL REVENUE SERVICE Washington, DC 20224  \nSMALL BUSINESS / SELF-EMPLOYED DIVISION  \nDecember 19 , 2014  \nControl Number: SBSE-04-1214-0074 Expiration: December 19 , 2016  \nImpacted: IRM 4.10.10  \nMEMORANDUM FOR DIRECTOR, FIELD EXAMINATION  \nDIRECTOR, CAMPUS EXAM AND AUR  \nDIRECTOR, REFUNDABLE CREDITS EXAM  \nOPERATIONS  \nFROM: Joseph L. Wilson /s/ Joseph L. Wilson  \nDirector, Field, Campus Exam and AUR Policy  \nSUBJECT: Interim Guidance Adding New Standard Paragraph Explanations  \nfor Premium Tax Credit  \nThe purpose of this interim guidance is to add nine new standard paragraphs for all functions , which can be used immediately. These paragraphs are for the Premium Tax Credit (PTC) . The paragraphs are shown in the attachment.  \nPlease ensure this information is distributed to all affected employees within your organization.  \nThese new standard paragraphs will be incorporated into the next release of the Report Generation Software (RGS) . Prior to the RGS update, examiners can insert these paragraphs using the custom paragraph feature in RGS.  \nThis guidance will be incorporated into IRM 4.10. 10, Standard Paragraphs and Explanation of Adjustments , by December 19 , 2016.  \nIf you have any questions, please contact me or a member of your staff may contact Cathy Demetra, Program Manager, Exam Policy, Field Exam, General Processes.  \nAttachment (1)  \nDistribution:  \n[www.IRS.gov](www.IRS.gov)  \nAttachment – New Standard Paragraphs  \nSBSE-04-1214-0074  \nAll Functions  \nStandard Paragraph \\#8702 – Premium Tax Credit – Missing Form 8962 and PTC claimed  \nForm 8962, Premium Tax Credit (PTC), is required to support the amount you claimed on your tax return for the premium tax credit. We disallowed the credit and you must repay the advance payments of the premium tax credit , because you didn’t file the required form.  \nStandard Paragraph \\#8703 – Premium Tax Credit – Missing Form 8962  \nForm 8962, Premium Tax Credit (PTC), is required to reconcile the advance payments of the premium tax credit made for you. You must repay the advance payments of the premium tax credit because you didn’t file the required form.  \nStandard Paragraph \\#8704 – Premium Tax Credit – Household income less than 100% FPL  \nYou aren’t eligible for the premium tax credit because you reported a household income of less than 100% of the federal poverty level for your family size on Form 8962, Premium Tax Credit (PTC).  \nStandard Paragraph \\#8705 – Premium Tax Credit – Form 8962, Part 5, incorrect or incomplete  \nThe information you reported in Part 5 of Form 8962, Premium Tax Credit (PTC) , is either incorrect or incomplete. We recomputed your premium tax credit without using the alternative calculation for year of marriage.  \nStandard Paragraph \\#8706 – Premium Tax Credit – Form 8962, Part 4, incorrect or incomplete  \nThe information you reported in Part 4 of Form 8962, Premium Tax Credit (PTC) , is either incorrect or incomplete. We recomputed your premium tax credit without using the allocation percentages.  \nAttachment – New Standard Paragraphs  \nSBSE-04-1214-0074  \nStandard Paragraph \\#8707 – Premium Tax Credit – No Health Insurance Marketplace data  \nWe disallowed the premium tax credit you claimed on Form 8962, Premium Tax Credit (PTC), because we couldn’t verify that you or anyone listed on your return was enrolled in a qualified health plan through the Health Insurance Marketplace. You must have purchased a qualified health plan from the Health Insurance Marketplace to be eligible for the credit.  \nStandard Paragraph \\#8708 – Premium Tax Credit – Health Insurance  \nMarketplace data conflicts with return  \nThe amounts you reported for premiums, second lowest cost silver plan, and/or advance payments of the premium tax credit in Part 2 of Form 8962, Premium Tax Credit (PTC), don’t match the information we received from the Health Insurance Marketplace. We recomputed your premium tax credit.  \nStandard Paragraph \\#8709 – ","cbCaiiGQ7ZH45pWJ","https://ap.wps.com/l/cbCaiiGQ7ZH45pWJ","pdf",150269,"English","# Interim guidance scope and implementation\n## Timing and software integration (RGS)\n## Attachment: New standard paragraphs for PTC\n### Standard Paragraph #8702–#8704\n### Standard Paragraph #8705–#8706\n### Standard Paragraph #8707–#8709","[{\"question\":\"What is the purpose of this interim guidance memo?\",\"answer\":\"It adds nine new standard paragraphs for Premium Tax Credit that all functions can use immediately, with the paragraphs provided in the attachment.\"},{\"question\":\"How can examiners use the new standard paragraphs before the RGS update?\",\"answer\":\"Examiners can insert the paragraphs using the custom paragraph feature in the Report Generation Software (RGS) prior to the update.\"},{\"question\":\"What issues do the attached standard paragraphs address?\",\"answer\":\"They cover cases such as missing Form 8962, eligibility problems (e.g., household income below 100% FPL), incorrect or incomplete Form 8962 parts, marketplace data conflicts, and statutory adjustments to the PTC and repayment of advanced PTC.\"}]","SBSE-04-1214-0074 - Interim Guidance Adding New Standard Paragraph Explanations for Premium Tax Credit | PDF",1789791698]