Individuals who were overpaid advanced payment tax credits (APTCs) to purchase exchange coverage will not receive additional penalties if they are unable to pay back in full by April 15 under a new waiver the IRS quietly announced Monday. Typically, individuals must pay in full by the due date or be subject to a penalty for failure to pay or underpaying. “This is the first year Americans will take some additional steps related to the Affordable Care Act when they...