Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 35.—Health Insurance Costs of Eligible Individuals
Internal Revenue Bulletin 2004-29 · 2026-10-03 edition · updated 2026-10-04 · United States
Health insurance providers need not prepare IRS Form 1099–H, “ Health Coverage Tax Credit (HCTC) Advance Payments ”, unless they affirmatively retain that obligation. See Notice 2004-47, page 48.
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