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Q&As for ACA Tax Provisions

Affordable Care Act Tax Provisions

Questions and Answers

Questions and answers have been prepared for each of the provisions listed below.  The IRS will update this page as additional information or new guidance becomes available. 

Individuals and Families  

Additional Medicare Tax

Adoption Credit

Health Flexible Spending Arrangements (FSA)

Individual Shared Responsibility

Itemized Deduction for Medical Expenses, Changes

Net Investment Income Tax

Premium Tax Credit

 

Employers 

Employer Shared Responsibility

Health Flexible Spending Arrangements (FSA)

Reporting Value of Employer-provided Health coverage on Form W-2

Small Business Health Care Tax Credit

 

Other Entities and Organizations  

Disclosure or Use of Information by Tax Return Preparers

Disclosure of Certain Taxpayer Information to Verify Eligibility for Health Care Affordability Programs

Medical Device Excise Tax

Page Last Reviewed or Updated: 03-Jan-2014

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