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Affordable Care Act: Assessment of Internal Revenue Service Preparation for Processing Premium Tax Credit Claims

Report Information

Date Issued
Report Number
2015-43-043
Report Type
Audit
Special Emphasis
Affordable Care Act (ACA)
Joint Report
Yes
Participating OIG
Treasury Inspector General for Tax Administration
Agency Wide
Yes (agency-wide)
Questioned Costs
$0
Funds for Better Use
$0
View Report

Recommendations

The Director, Affordable Care Act Office, should revise computer programming business requirements to use Forms 1095-A data, in conjunction with the Exchange Periodic Data (EPD), to verify Premium Tax Credit (PTC) claimants enrolled in a Qualified Health Plan (QHP) from an Exchange before tax refunds are paid.
Recommendation rejected by IRS

The Director, Affordable Care Act Office, should work with the Exchanges to ***********************2************************when an individual isdetermined to be ineligible subsequent to enrollment.