The Internal Revenue Service is providing guidance for 2014 that will allow taxpayers who are the victims of domestic violence to satisfy a joint filing requirement with a married-filing-separate return in order to obtain the Affordable Care Act's premium tax credit.

Notice 2014-23 provides guidance on the circumstances in which a victim of domestic abuse who is married within the meaning of Section 7703 of the Tax Code and is unable to file a joint tax return may claim a premium tax credit under Section 36B.

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