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IRS Notices and Guidance #2015-09 and #2019-03

IRS Notices and Guidance #2015-09 and #2019-03
  • Notice 2015-09 provides limited relief for taxpayers who have a balance due on their 2014 income tax return as a result of reconciling advance payments of the premium tax credit against the premium tax credit allowed on the tax return. Notice 2015-09 will be published in Internal Revenue Bulletin 2015-6 on February 9, 2015. 
  • Tax Year 2013 Individual Income Tax Returns, Preliminary Data. Two tables containing preliminary data on individual income tax returns for Tax Year 2013 are now available. These data represent estimates of income and tax items based on a sample of individual income tax returns filed between January and late September of a given processing year and then weighted to represent a full year of tax data.

Source:  IRS Notices 2015-09 and 2015-03

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