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2015 Post-Filing Season Update. Fiscal Year (FY) 2016 Budget Proposals. Tax Increase Prevention Act of 2014/ABLE Act/Omnibus Funding Agreement. Penalty relief available for taxpayers with incorrect Forms 1095-A. The IRS announced in April limited penalty relief for taxpayers who had received incorrect or delayed Forms 1095-A, Health Insurance Marketplace Statement. If eligible, taxpayers may qualify for relie. US Resident who ignored checkbox and instructions is liable for failure to file FBAR penalty.
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