Taxpayer Advocate issues mid-year report

摘要

More than 300,000 taxpayers overpaid the Individual Shared Responsibility Payment for health insurance on their tax returns processed through the end of April, according to a new report from the National Taxpayer Advocate. Most of those taxpayers did not owe the ISRP, also known as the individual mandate, because they were eligible for an exemption due to their low incomes under the Affordable Care Act, according to National Taxpayer Advocate Nina Olson's mid-year report to Congress. The report found the average ISRP overpayment was a little over $110 per return. The finding was discovered as a result of IRS data sampling and additional analysis conducted by Taxpayer Advocate Service Research.