Affordable Care Act of 2010: News releases, multimedia and legal guidance

 

Find Affordable Care Act legal guidance and other resources that provide more information about tax provisions that affect individuals, families, businesses, insurers, tax-exempt organizations and government entities.

Health care tax tips, news releases, fact sheets and filing season statistics

Health care tax tips – Concise and useful information designed to help individuals and employers understand the tax-related provisions of the Affordable Care Act

Flyers, publications, trifolds and additional materials

Social media, YouTube videos, webinars and podcasts

  • Flexible Spending Arrangement Carryover Provision: (Obsolete)
  • Health Care Law: Are You an Applicable Large Employer? (Obsolete)
  • Health Care Law:  Employer Shared Responsibility Payments English (Obsolete)
  • Health Care Law: Highlights for Self Insured Employers (Obsolete)
  • Health Care Tax Law: Information Reporting for Employers (Obsolete)
  • Individual Shared Responsibility-Overview: English | Spanish (Obsolete)
  • Premium Tax Credit Changes in Circumstances – Introduction (Obsolete)
  • Small Business Health Care Tax Credit (Obsolete)

Legal guidance

  • Revenue Procedure 2022-34 PDF, Indexing adjustments for certain provisions under § 36B of the Internal Revenue Code (Code)
  • Revenue Procedure 2021-36 PDF, Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. This revenue procedure provides the applicable percentage table (Applicable Percentage Table) in § 36B(b)(3)(A) of the Internal Revenue Code (Code) for taxable years beginning in calendar year 2022.
  • Revenue Procedure 2020-36 PDF PDF, Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. This revenue procedure provides indexing adjustments for certain provisions under § 36B of the Internal Revenue Code. In particular, it updates the applicable percentage table in § 36B(b)(3)(A)(i) (Applicable Percentage Table) for calendar year 2021.
  • Revenue Procedure 2019-29 PDF provides indexing adjustments required by statute for certain provisions under section 36B.  Specifically, this revenue procedure updates the applicable percentage table used to calculate an individual’s premium tax credit for taxable years beginning in calendar year 2020 and updates the required contribution percentage for plan years beginning after calendar year 2019.
  • Revenue Procedure 2018-43 PDF provides the monthly national average premium for qualified health plans that have a bronze level of coverage and are offered through Exchanges for taxpayers to use in determining their maximum individual shared responsibility payment.
  • Revenue Procedure 2017-48 PDF provides the monthly national average premium for qualified health plans that have a bronze level of coverage and are offered through Exchanges for taxpayers to use in determining their maximum individual shared responsibility payment under 5000A(c)(1)(B) of the Internal Revenue Code and 1.5000A-4 of the Income Tax Regulations.
  • Revenue Procedure 2017-36 PDF provides indexing adjustments for certain provisions under sections 36B and 5000A of the Internal Revenue Code. In particular, it updates the Applicable Percentage Table in § 36B(b)(3)(A)(i) to provide the Applicable Percentage Table for 2018.
  • Revenue Procedure 2016-43 PDF provides the monthly national average premium for qualified health plans that have a bronze level of coverage and are offered though Exchanges for taxpayers to use in determining their maximum individual shared responsibility payment under § 5000A(c)(1)(B) of the Internal Revenue Code and § 1.5000A-4 of the Income Tax Regulations.
  • Revenue Procedure 2016-24 PDF provides indexing adjustments for certain provisions under sections 36B and 5000A of the Internal Revenue Code.
  • Revenue Procedure 2015-21 PDF provides correction and disclosure procedures under which failures to meet the additional requirements for charitable hospital organizations added by the Patient Protection and Affordable Care Act of 2010 will be excused.
  • Revenue Procedure 2015-17 PDF sets forth procedures for issuing determination letters and rulings on the exempt status of organizations applying for recognition of exemption under section 501(c)(29).
  • Revenue Procedure 2015-15 PDF provides the 2015 monthly national average premium for qualified health plans that have a bronze level of coverage for taxpayers to use in determining their maximum individual shared responsibility payment under § 5000A(c)(1)(B) of the Internal Revenue Code and § 1.5000A-4 of the Income Tax Regulations.  
  • Revenue Procedure 2014-62 PDF provides indexing adjustments for certain provisions under sections 36B and 5000A of the Internal Revenue Code.
  • Revenue Procedure 2014-46 PDF provides the 2014 monthly national average premium for qualified health plans that have a bronze level of coverage for taxpayers to use in determining their maximum individual shared responsibility payment under § 5000A(c)(1)(B) of the Internal Revenue Code and § 1.5000A-4 of the Income Tax Regulations.
  • Revenue Procedure 2014-41 PDF provides guidance that a taxpayer may use to compute the deduction under § 162 of the Internal Revenue Code for health insurance costs for self-employed individuals and the premium tax credit allowed under § 36B. 
  • Revenue Procedure 2014-37 PDF provides indexing adjustments for certain provisions under sections 36B and 5000A of the Internal Revenue Code.
  • Revenue Procedure 2012-11 PDF sets forth procedures for issuing determination letters and rulings on the exempt status of qualified nonprofit health insurance issuers (QNHIIs) described in § 501(c)(29) of the Internal Revenue Code (Code).
  • Revenue Procedure 2011-52 PDF, Administrative, Procedural, and Miscellaneous. Section 3, Adoption Credit
  • Revenue Procedure 2011-24 PDF establishes a dispute resolution process for the preliminary fee calculation for the 2011 annual fee imposed on covered entities engaged in the business of manufacturing or importing branded prescription drugs.
  • Revenue Procedure 2010-35 PDF modifies and supersedes sections 3.03 and 3.14 of Rev. Proc. 2009-50, 2009-45 I.R.B. 617, to reflect the statutory amendments to the adoption credit under § 36C (formerly § 23) and the exclusion for adoption assistance programs under § 137.
  • Revenue Procedure 2010-31 PDF provides guidance on safe harbors for determining the finality of foreign adoptions for purposes of the adoption credit.

Related

ACA information center for tax professionals
Individual shared responsibility provision
The Premium Tax Credit – The basics
Small Business Health Care Tax Credit
Employer shared responsibility provisions
Information Reporting by ALEs
Information Reporting by Coverage Providers
Affordable Care Act information returns (AIR)
HealthCare.gov
How to correct an electronically filed return rejected for a missing Form 8962
Page Last Reviewed or Updated: 19-Sep-2024