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Premium Tax Credit Eligibility for Victims of Domestic Abuse

Provided by GCG Financial, LLC

The Affordable Care Act (ACA) provides premium tax credits to certain low-income individuals who purchase a qualified health plan (QHP) through an Exchange. These tax credits are intended to help pay for the cost of the QHP coverage. On March 27, 2014, the Internal Revenue Service (IRS) released Notice 2014-23 (Notice), addressing premium tax credit eligibility for victims of domestic abuse. The Notice provides a transition rule for 2014, allowing a married domestic abuse victim who is unable to file a joint tax return to claim a premium tax credit for Exchange coverage. Under this transition rule, a married individual who is living apart from his or her spouse, and who is unable to file a joint return as a result of domestic abuse, may claim a premium tax credit for 2014 while filing a tax return with a filing status of married filing separately.

Source: Internal Revenue Service, Centers for Medicare & Medicaid Services

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This article is provided by GCG Financial, LLC. It is to be used for informational purposes only and is not intended to replace the advice of an insurance professional. Visit us at © 2011-2014 Zywave, Inc. All rights reserved. This information is for general informational purposes only. While we have attempted to provide current, accurate and clearly expressed information, this information is provided “as is” and GCG makes no representations or warranties regarding its accuracy or completeness. The information provided should not be construed as legal or tax advice or as a recommendation of any kind. Users should seek professional advice from their own attorneys and tax and benefit plan advisors with respect to their individual circumstances and needs.