How will an undocumented member of a mixed-status family claim the exemption?
Since the penalty for not having health insurance is a tax penalty, the individual mandate will be enforced by IRS through the income tax return filing process. In order to avoid the tax penalty, each member of a tax-filer’s household, including each member of a household in which the tax-filer uses an ITIN, will have to provide information about his or her health insurance or indicate that he or she is eligible for an exemption.
The individual mandate begins in 2014, so exempt noncitizens will claim their exemption on the household’s income tax return for 2014, which must be filed by April 15, 2015. It is unclear what the 2014 income tax return form will look like,23 but an exempt noncitizen should be able to claim the exemption without disclosing his or her immigration status.
Since the penalty for not having health insurance is a tax penalty, the individual mandate will be enforced by IRS through the income tax return filing process. In order to avoid the tax penalty, each member of a tax-filer’s household, including each member of a household in which the tax-filer uses an ITIN, will have to provide information about his or her health insurance or indicate that he or she is eligible for an exemption.
The individual mandate begins in 2014, so exempt noncitizens will claim their exemption on the household’s income tax return for 2014, which must be filed by April 15, 2015. It is unclear what the 2014 income tax return form will look like,23 but an exempt noncitizen should be able to claim the exemption without disclosing his or her immigration status.
0 comments :
Post a Comment