Beginning Dec. 1, 2015, the IRS will begin processing tax year 2014 amended tax returns for taxpayers eligible to claim the Health Coverage Tax Credit for 2014. 
This affects taxpayers who are eligible trade adjustment assistance (TAA), alternative TAA, and reemployment TAA recipients, Pension Benefit Guaranty Corporation pension payees, or qualifying family members. Special rules and instructions apply to amend your 2014 tax return to claim the HCTC for qualifying health insurance coverage during 2014.
Check IRS.gov/HCTC for more information and specific instructions about how to amend your 2014 tax return.
