Publication 907 - Introductory Material


Future Developments

For the latest information about developments related to Publication 907, such as legislation enacted after this publication was published, go to www.IRS.gov/pub907.

What's New

Health care: individual responsibility.  You must do one of the following.

  • Indicate on Form 1040, line 61, or Form 1040A, line 38, or Form 1040EZ, line 11, that you, your spouse (if filing jointly), and your dependents had health care coverage throughout 2014;

  • Claim an exemption from the health care coverage requirement for some or all of 2014 and attach Form 8965; or

  • Make a shared responsibility payment if, for any month in 2014, you, your spouse (if filing jointly), or your dependents did not have coverage and do not qualify for a coverage exemption.

See the Instructions for Form 1040, line 61, or Form 1040A, line 38, or Form 1040EZ, line 11, and Form 8965, Health Coverage Exemptions, for more information.

Premium tax credit. You may be eligible to claim the premium tax credit if you, your spouse, or a dependent enrolled in health insurance through the Health Insurance Marketplace. See the Instructions for Form 1040, line 69, and Form 8962, Premium Tax Credit, for more information.

Advance payments of the premium tax credit. Advance payments of the premium tax credit may have been made to the health insurer to help pay for the insurance coverage of you, your spouse, or your dependent. If advance payments of the premium tax credit were made, you must file a 2014 tax return and Form 8962. If you enrolled someone who is not claimed as a dependent on your tax return, or for more information, see the Instructions for Form 8962.

Form 1095-A, Health Insurance Marketplace Statement. . If you, your spouse, or a dependent enrolled in health insurance through the Marketplace, you should have received Form(s) 1095-A. If you receive Form(s) 1095-A for 2014, save them. They will help you figure your premium tax credit. If you should have received a Form 1095-A but did not, contact the Marketplace.

Medicaid waiver payments. If you are an individual care provider who received certain payments under a Medicaid waiver program for caring for someone who lives in your home with you, you may be able to exclude these payments from your income. See the Instructions for Form 1040, line 21. If you reported these payments on your return for 2013 or an earlier year, see www.irs.gov/Individuals/Certain-Medicaid-Waiver-Payments-May-Be-Excludable-From-Income. You may want to file Form 1040X, Amended U.S. Individual Income Tax Return, to amend that prior-year return.

Payments for injuries from a terrorist attack. You may be able to exclude from your income disability payments you receive for injuries incurred as a direct result of terrorist attacks. See Terrorist attacks.

Expired tax benefits. . At the time this publication was prepared for printing, certain tax benefits had expired, including the health coverage tax credit. You can find out whether legislation extended certain tax benefits to allow you to claim them on your 2014 return at www.irs.gov/pub17 or www.irs.gov/form1040.

Introduction

This publication concerns people with disabilities and those who care for them. It includes highlights about:

  • Income,

  • Itemized deductions,

  • Tax credits,

  • Household employers, and

  • Business tax incentives.

You will find most of the information you need to complete your tax return in its instructions.

See How To Get Tax Help , at the end of this publication, for information about getting publications, forms, and free tax services.

Comments and suggestions.   We welcome your comments about this publication and your suggestions for future editions.

  You can send your comments from www.irs.gov/formspubs/. Click on “More Information” and then on “Give us feedback.

  You can also write to us at the following address.

Internal Revenue Service 
Tax Forms and Publications  
1111 Constitution Ave. NW, IR-6526 
Washington, DC 20224

  We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

  Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products.

Ordering forms and publications.   Visit www.irs.gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received.

Internal Revenue Service 
1201 N. Mitsubishi Motorway 
Bloomington, IL 61705-6613

Tax questions.   If you have a tax question, check the information available on IRS.gov or call 1-800-829-1040. We cannot answer tax questions sent to either of the above addresses.


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