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After you file
The changes in the American Rescue Plan for the premium tax credit apply to tax years 2021 and 2022, not to tax year 2020. See Premium Tax Credit in the bill's text.
So you do not need to amend your 2020 tax return, but watch for changes in your 2021 tax return, that you will file in early 2022.
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March 19, 2021
4:01 PM