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Repayment by a taxpayer of any excess advance health insurance premium tax credi

ID: 2459012 • Letter: R

Question

Repayment by a taxpayer of any excess advance health insurance premium tax credit may be limited only if the taxpayer's household income is less than _______% of the federal poverty line.

Selection one:

a-600%

b-100%

c-400%

d-200%

Diane received $60,000 in compensation from her employer who also agreed to pay her Social Security taxes of $3,720 and Medicare taxes of $870 without deducting them form her wages. Based solely on these facts, what amount must Diane include in her income?

Selection one:

a-$60,870

b-$64,590

c-$60,000

d-$63,720

Explanation / Answer

Repayment by a taxpayer of any excess advance health insurance premium tax credit may be limited only if the taxpayer's household income is less than c 400% of the federal poverty line.

Diane must include b $64,590 in her income

Both the amounts that the employer should have deducted but did not deduct.