Plain-language notes on U.S. tax deadlines, IRS letters, cross-border reporting and running a small business, written by the CPAs who handle these questions every day.
Proposed Treasury/IRS rules (REG-101576-26, not final as of October 19, 2026) would limit the premium tax credit from 2027 to citizens, nationals and certain lawfully present noncitizens, and excess APTC must be repaid in full from tax year 2026. A self-check before open enrollment starts on November 1, 2026.
Read article
On October 14, 2026, Treasury and the IRS proposed regulations (REG-101576-26) implementing OBBBA's premium tax credit changes: for tax years beginning after December 31, 2025, excess advance PTC must be repaid in full with no cap, and from 2027 family members who are lawfully present but not "eligible aliens" are excluded from the PTC computation. Update your Marketplace income estimate now, confirm each family member's status category before 2027 coverage, and note that comments are due November 30, 2026.
Read articleYour situation
Every file is different. Book a free 15-minute consultation and a CPA will walk you through yours.
Articles are general information, not tax or legal advice for your specific situation.
