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Introduction

SECTION 5. DRAFTING

Internal Revenue Bulletin 2014-16 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this notice is Keith A. Aqui of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information about income tax issues addressed in this notice, please contact Mr. Aqui at (202) 3174718; for further information about employment tax issues addressed in this notice, please contact Mr. Neil D. Shepherd

Appendix Tribes That Have Entered into Settlement Agreements of Tribal Trust Cases

  1. Assiniboine and Sioux Tribes of the Fort Peck Reservation
  2. Bad River Band of Lake Superior Chippewa Indians
  3. Blackfeet Tribe of the Blackfeet Indian Reservation
  4. Bois Forte Band of Chippewa
  5. Cachil Dehe Band of Wintun Indians of the Colusa Rancheria
  6. Chippewa Cree Tribe of the Rocky Boy’s Reservation
  7. Coeur d’Alene Tribe
  8. Confederated Salish and Kootenai Tribes

April 14, 2014 940 Bulletin No. 2014–16

  1. Confederated Tribes of Siletz Indians
  2. Confederated Tribes of the Colville Reservation
  3. Confederated Tribes of the Goshute Reservation
  4. Crow Creek Sioux Tribe
  5. Eastern Shawnee Tribe of Oklahoma
  6. Hualapai Indian Tribe
  7. Iowa Tribe of Kansas and Nebraska
  8. Kaibab Band of Paiute Indians of Arizona
  9. Kickapoo Tribe of Kansas
  10. Lac Courte Oreilles Band of Lake Superior Chippewa Indians
  11. Lac du Flambeau Band of Lake Superior Chippewa Indians
  12. Leech Lake Band of Ojibwe
  13. Lower Brule Sioux Tribe
  14. Makah Indian Tribe of the Makah Reservation
  15. Mescalero Apache Tribe
  16. Minnesota Chippewa Tribe
  17. Nez Perce Tribe
  18. Nooksack Indian Tribe
  19. Northern Cheyenne Tribe of Indians
  20. Omaha Tribe - Nebraska
  21. Passamaquoddy Tribe of Maine
  22. Pawnee Nation
  23. Prairie Band of Potawatomi Nation
  24. Pueblo of Zia
  25. Quechan Tribe of the Fort Yuma Reservation
  26. Red Cliff Band of Lake Superior Chippewa Indians
  27. Rincon Luiseño Band of Indians
  28. Rosebud Sioux Tribe
  29. Round Valley Indian Tribes
  30. Salt River Pima-Maricopa Indian Community
  31. Santee Sioux Tribe of Nebraska
  32. Sault Ste. Marie Tribe
  33. Shoshone-Bannock Tribes of the Fort Hall Reservation
  34. Soboba Band of Luiseno Indians
  35. Spirit Lake Dakotah Nation
  36. Spokane Tribe of Indians
  37. Standing Rock Sioux Tribe
  38. Stillaguamish Tribe of Indians
  39. Summit Lake Paiute Tribe
  40. Swinomish Indian Tribal Community
  41. Te-Moak Tribe of Western Shoshone Indians
  42. Tohono O’odham Nation
  43. Tulalip Tribes
  44. Tule River Indian Tribe
  45. Ute Indian Tribe of the Uintah and Ouray Reservation
  46. Ute Mountain Ute Tribe
  47. Winnebago Tribe of Nebraska
  48. Qawalangin Tribe of Unalaska
  49. Tlingit & Haida Tribes of Alaska
  50. Northwestern Band of Shoshone Indians
  51. Hoopa Valley Tribe
  52. Ak-Chin Indian Community
  53. Oglala Sioux Tribe
  54. Yoruk Tribe
  55. Cheyenne River Sioux Tribe
  56. Paiute-Shoshone Indians of the Bishop Community of the Bishop Colony
  57. Seminole Nation of Oklahoma

Bulletin No. 2014–16 941 April 14, 2014

  1. Otoe-Missouria Tribe of Oklahoma
  2. Samish Indian Nation
  3. Tonkawa Tribe of Indians of Oklahoma
  4. Yakama Nation
  5. Miami Tribe of Oklahoma
  6. Shoshone Indian Tribe of the Wind River Reservation

Eligibility for Premium Tax Credit for Victims of Domestic Abuse

Notice 2014–23

PURPOSE

This notice provides guidance on circumstances in which a victim of domestic abuse who is married within the meaning of § 7703 of the Internal Revenue Code and is unable to file a joint tax return may claim a premium tax credit under § 36B.

BACKGROUND

Beginning in 2014, eligible individuals who purchase coverage under a qualified health plan through an Affordable Insurance Exchange are allowed a premium tax credit under § 36B. To be eligible for a premium tax credit, an individual must be an applicable taxpayer. Section 36B(c)(1) provides that an applicable taxpayer is a taxpayer (1) with household income for the taxable year between 100 percent and 400 percent of the federal poverty line for the taxpayer’s family size, (2) who may not be claimed as a dependent by another taxpayer, and (3) who files a joint tax return if married (within the meaning of § 7703).

For victims of domestic abuse, contacting a spouse for purposes of filing a joint return may pose a risk of injury or trauma or, if the spouse is subject to a restraining order, may be legally prohibited. Section 7703(b) allows certain married individuals to be considered not married for purposes of the Internal Revenue Code. Under § 7703(b), a married taxpayer who lives apart from the taxpayer’s spouse for the last six months of the taxable year is considered unmarried if he or she files a separate return, maintains as the taxpayer’s home a household that is also the

principal place of abode of a dependent child for more than half the year, and furnishes over half the cost of the household during the taxable year. However, § 7703(b) does not apply to many individuals who are victims of domestic abuse. For example, the abuse may have occurred in the last six months of the taxable year, the victim may not have the financial means to furnish over half the cost of a household, or the victim may not have a dependent child. Consequently, the preamble to final regulations under § 36B, issued in June of 2012, provided that Treasury and the IRS would propose regulations addressing domestic abuse and similar circumstances that create obstacles to filing a joint return. The regulations also requested comments on how to structure a rule to address such situations, including the types of documentation a taxpayer might provide to establish eligibility for the rule and the need for appropriate safeguards. The Treasury Department and IRS have received numerous comments on this subject and intend to release proposed regulations addressing this issue.

RULE FOR 2014

For calendar year 2014, a married taxpayer will satisfy the joint filing requirement of § 36B(c)(1)(C) if the taxpayer files a 2014 tax return using a filing status of married filing separately and the taxpayer (i) is living apart from the individual’s spouse at the time the taxpayer files his or her tax return, (ii) is unable to file a joint return because the taxpayer is a victim of domestic abuse, and (iii) indicates on his or her 2014 income tax return in accordance with the relevant instructions that the taxpayer meets the criteria under (i) and (ii). The proposed regulations will incorporate this rule for 2014.

CONTACT INFORMATION

For further information regarding this notice, please contact Steve Toomey, Shareen Pflanz or Arvind Ravichandran at (202) 317-4718 (not a toll-free number).

Health Insurance Providers Fee; Procedural and Administrative Guidance

Notice 2014–24

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Internal Revenue Bulletin 2014-16

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