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I received a Medical Loss Ratio Rebate this year per the Affordable Care Act from CIGNA for 2016 health care premiums. Do I need to declare this as income?

 
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I received a Medical Loss Ratio Rebate this year per the Affordable Care Act from CIGNA for 2016 health care premiums. Do I need to declare this as income?

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I received a Medical Loss Ratio Rebate this year per the Affordable Care Act from CIGNA for 2016 health care premiums. Do I need to declare this as income?

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