Which one of the penalties does the TP not have to pay if a balance due on the return. I have one that has a balance due before the PTC is calculated and another one that the penalty for not having ins is causing the balance due. I seem to remember one they would not have to pay but cannot lay my fingers on. Cite please and thanks.
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I'm not sure I'd describe it that way "would not have to pay". What you're talking about however is the law prohibits the IRS from using liens or levies to collect the penalty. See question 29 in the IRS questions and answers. https://www.irs.gov/Affordable-Care-...lity-Provision
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