Despite a few glitches, the Internal Revenue says, the agency’
s staff did a “commendable” job implementing provisions the Act.
The most significant new challenge the faced during the 2015 filing season, the agency said, was the processing reflecting two central provisions the : the (PTC) and the (ISRP).
In a report to Congress required by law, National Taxpayer Advocate Nina E. Olson said implementation those provisions included developing or updating information technology systems, issuing guidance, and working with other federal agencies.
Through the end April, taxpayers filed about 2.6 million with Form 8962, the PTC, with an average about $3,000 claimed return. In addition, taxpayers filed about 6.6 million the ISRP. The average amount reported was about $1.
About 10.7 million taxpayers filed Form 8965, Exemptions, claiming exemptions from the - requirements.
The cautioned that this data is preliminary and subject to change as it reviews the data, processes additional year 2014 , and conducts compliance activities.
The report says there were some significant glitches that occurred during the filing season, but most were not attributable to error. The most significant was the Center for and Services’ issuance erroneous 1095-A, Statement, to about 800,000 individuals who had purchased from the federal Exchange.
The Treasury Department addressed the mistake by informing taxpayers who had already filed based the incorrect information that they did not need to file amended , pledging that the would not pursue the collection any additional based the updated information in the corrected .
The answered about 68% taxpayer phone calls on issues, nearly double the the overall average its customer lines about 37%.
As a result data sampling and analysis, the discovered that more than 0,000 taxpayers overpaid the ISRP processed through the end April, by an average $110. Most did not owe the ISRP because they were eligible for an exemption due to their low incomes.
The National Taxpayer Advocate recommended that the issue refunds to these taxpayers without requiring them to file amended , because the having a preparer file an amended return would exceed the amount the refund. The has not yet made a decision on the recommendation.