Affordable Care Act (ACA) Tax Provisions
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The Affordable Care Act contains comprehensive health insurance reforms and includes tax provisions that affect individuals, families, businesses, insurers, tax-exempt organizations and government entities. These tax provisions contain important changes, including how individuals and families file their taxes. The law also contains benefits and responsibilities for other organizations and employers.
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New Forms - you may receive one or more forms relating to health care coverage you had last year. See our Questions and Answers to find out how new Forms 1095-A, 1095-B, and 1095-C may affect your individual income tax return |
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The law requires you and your dependents to have health care coverage, an exemption, or make a payment with your return. If you purchased coverage from the Health Insurance Marketplace, you may be eligible for the premium tax credit. |
The Affordable Care Act includes requirements for employers regarding heath care coverage. The size and structure of your workforce determines your responsibility. However, if you have no employees, the following information doesn’t apply to you. |



Individuals & Families
Employers
