Revenue Procedure 2014-41

[FBnTC]

Where (how do I) can I find the Revenue Procedure 2014-41?
I'm trying to calculate the "Excess premium tax credit repayment" that's deductible as SEHI deduction for a Schedule C filer.
Thanks!!

[Lion]

Search for Rev Proc 2014-41 in your research subscription or on IRS.gov or within your tax software. But also check how today's ARPA might change excess premium tax credit repayments.

[Rapid Robert]

As a subscriber to TheTaxBook WebLibrary, it takes about 30 seconds to access this:

https://thetaxbook.net/rev-proc/rp-14-41

[New York Enrolled Agent]

Where (how do I) can I find the Revenue Procedure 2014-41?
I'm trying to calculate the "Excess premium tax credit repayment" that's deductible as SEHI deduction for a Schedule C filer.
Thanks!!

Did you try Google? It pops up immediately

[Rapid Robert]

Did you try Google? It pops up immediately

Also on DuckDuckGo, if you prefer to avoid Google's tracking of your searches.

[TAX4US]

One of the other boards is saying that excess PTC does have to be paid back for the 2020 tax year. I guess that would also make it not eligible for deduction anyplace?