The IRS recently released information pertaining to premium tax credits and nonprofit health insurance users.

• Notice 2015-09 provides limited relief for taxpayers who have a balance due on their 2014 income tax return as a result of reconciling advance payments of the premium tax credit against the premium tax credit allowed on the tax return. Notice 2015-09 will be published in Internal Revenue Bulletin 2015-6 on February 9, 2015. 

• Revenue Procedure 2015-17 sets forth procedures for issuing determination letters and rulings on the exempt status of qualified nonprofit health insurance issuers (QNHIIs). Revenue Procedure 2015-17 will be in IRB 2015-7, dated February 17, 2015. 

Source:  IRS documents as cited