Index/Organizations/Office of the Taxpayer Advocate

Office of the Taxpayer Advocate

Independent organization within the U.S. Internal Revenue Service

Fact-Checks

7 results
Dec 9, 2025
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Official tools for estimating ACA health insurance costs

Official, government and major nonprofit tools exist to estimate ACA (Marketplace) premiums and subsidies: HealthCare.gov provides an official plan-and-price preview for your ZIP code and the IRS/TAS ...

Jan 15, 2026
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What are the IRS rules and special reliefs for underpayment penalties in federally declared disaster areas?

The IRS provides targeted relief for taxpayers in federally declared disaster areas that can postpone filing and payment deadlines and either waive or reduce underpayment-of-estimated-tax penalties wh...

Nov 18, 2025
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What steps should taxpayers take in 2025 to avoid PTC repayment surprises at tax time?

Taxpayers using advance premium tax credits (APTC) in 2025 should proactively update their Marketplace information, keep Form 1095‑A and file Form 8962 to reconcile APTC with actual Premium Tax Credit...

Jan 21, 2026

Do undocumented immigrants use Individual Taxpayer Identification Numbers to pay Social Security and Medicare taxes?

undocumented immigrants use Individual Taxpayer Identification Numbers (ITINs) to file tax returns and, in doing so, pay federal payroll taxes that fund Social Security and Medicare, even though or el...

Dec 5, 2025

How do advances in tax law or recent court rulings (through 2025) affect tax benefits available to undocumented workers?

Recent federal actions through 2025 have tightened who can claim refundable tax credits and opened the door to tax-data sharing with immigration enforcement—moves likely to reduce benefits or deter fi...

Nov 13, 2025

How do I correct errors on a tax return that has already been processed by the IRS?

You correct errors on a processed IRS return primarily by filing an , or sometimes by filing a superseding return if caught before the filing deadline; the IRS also fixes certain minor math errors its...

Nov 11, 2025

How to use the ACA subsidy calculator for different household sizes

The collected analyses show that ACA subsidy calculators work for different household sizes by requiring users to input household size, annual income (MAGI), ZIP/county, ages, and sometimes roles, and...