IRS Logo
Print - Click this link to Print this page

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




Employer Health Care Arrangements

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: 22-May-2014 more information about the affordable care act from the department of Health and Human Services. Go to button