Affordable Care Act: Internal Revenue Service Verification of Premium Tax Credit Claims During the 2015 Filing Season

Report Information

Date Issued
March 31, 2016
Report Number
2016-43-033
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
$22,187,990
View Report

Recommendations

The Commissioner, Wage and Investment Division, should ensure that a review is completed of the 27,827 tax returns TIGTA identified for which the IRS incorrectly verified the PTC claim to ensure that individuals receive the correct PTC amount.

The Chief Technology Officer in conjunction with the Director, Affordable Care Act Office, should modify the Income and Family Size Verification processes to use the most current data available at the time a request is received from an Exchange when determining if a taxpayer has reconciled APTCs received in the prior calendar year.