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 Health Care Tax Tips – Concise and useful information designed to help individuals and employers understand the tax-related provisions of the Affordable Care Act News Releases IR-2021-84, IRS suspends requirement to repay excess advance payments of the 2020 Premium Tax Credit; those claiming net Premium Tax Credit must file Form 8962 IR-2018-108, IRS provides certain small employers with relief for the small business health care tax credit for 2017 and later years IR-2016-123, IRS and Security Summit Partners Warn of Fake Tax Bills IR-2014-101, IRS Provides Information about the Affordable Care Act in Spanish IR-2014-87, New YouTube Videos Provide Tips on Health Care, Tax Returns IR-2014-27, IRS Encourages Small Employers to Check Out Small Business Health Care Tax Credit; Helpful Resources, Tax Tips Available on IRS.gov IR-2014-19, IRS Offers Health Care Tax Tips to Help Individuals Understand Tax Provisions in the Affordable Care Act IR-2012-33, IRS Encourages Small Employers to Check Out Small Business Health Care Tax Credit IR-2011-120, Filing Deadline Extended to March 30 for Some Tax-Exempt Organizations IR-2011-92, Treasury, IRS Seek Public Input on Certain Employer Provisions of the Affordable Care Act IR-2011-90, As Tax Filing Extension Deadlines Near, IRS and HHS Announce New Round of Outreach to Small Businesses and Practitioners About the Small Business Health Care Tax Credit IR-2011-50, Treasury, IRS Seek Public Input on Certain Employer Provisions of the Affordable Care Act IR-2011-31, IRS Issues Interim Guidance on Informational Reporting of Employer-Sponsored Health Coverage; Reporting is Voluntary for All Employers for 2011 and Small Employers for 2012 IR-2010-128, IRS Offers New Guidance on FSA and HRA Debit Cards IR-2010-117, IRS Helps Small Employers Claim New Health Care Tax Credit; Forms and Additional Guidance Now Available on Small Business Health Care Tax Credit IR-2010-103, IRS Releases Draft W-2 Form for 2011; Announces Relief for Employers IR-2010-100, IRS Issues Guidance on Expanded Adoption Credit Available for Tax-Year 2010 IR-2010-96, IRS Releases Form to Help Small Businesses Claim New Health Care Tax Credit IR-2010-95, IRS Issues Guidance Explaining 2011 Changes to Flexible Spending Arrangements IR-2010-79, IRS Requests Public Input on Expanded Information Reporting Requirement IR-2010-76, IRS Begins Accepting Applications for Qualifying Therapeutic Discovery Project Program IR-2010-74, Affordable Care Act Provides Expanded Tax Benefit to Health Professionals Working in Underserved Areas IR-2010-73, IRS Issues Regulations on 10-Percent Tax on Tanning Services Effective July 1 IR-2010-69, Recent Legislation Offers Special Tax Incentives for Small Businesses to Provide Health Care, Hire New Workers IR-2010-63, Offers Details on New Small Business Health Care Tax Credit IR-2010-53, Tax-Free Employer-Provided Health Coverage Now Available for Children under Age 27 IR-2010-48, IRS Reaches Out to Millions of Employers on Benefits of New Health Care Tax Credit IR-2010-38, New for 2010: Tax Credit Helps Small Employers Provide Health Insurance Coverage Fact Sheets Fact Sheet 2021-08, More details about changes for taxpayers who received advance payments of the 2020 Premium Tax Credit Fact Sheet 2016-16, Health Coverage Exemptions: What They Are, How to Obtain Them, and How to Claim Them Fact Sheet 2016-10, Affordable Care Act: Tax Facts for Individuals and Families Fact Sheet 2016-05, Tax Credit Helps Make Health Insurance Affordable for Middle-Class Americans Fact Sheet 2015-14, Health Coverage Exemptions: What Are They, How to Obtain Them, and How to Claim Them Fact Sheet 2014-10, Information on Key Tax Provisions Affecting Employers Fact Sheet 2014-09, Details on Key Provisions Affecting Individuals Treasury Department fact sheet on Final Regulations Implementing Information Reporting for Employers and Insurers under the Affordable Care Act (ACA) Treasury Department fact sheet on health insurance premium tax creditPDF Fact Sheet 2011-11, Tax-Exempt Organizations Participating in the Medicare Shared Savings Program through Accountable Care Organizations Fact Sheet 2011-02, Tax Changes for Small Businesses 3 Simple Steps fact sheet for small employersPDF ACA Filing Season Statistics 2016 Filing Season Data - January 2017PDF 2015 Filing Season Data – October 2015PDF 2015 Filing Season Data – July 2015PDF 2015 IRS Data Book (10/01/14 - 09/30/15)PDF 2014 IRS Data Book (10/01/13 - 09/30/14)PDF Flyers, Publications, Trifolds and Additional Materials General Information Publication 5093, Health Care Law Online ResourcesPDF Publication 5187, Affordable Care Act: What You and Your Family Need to KnowPDF Publication 5243 (EN-SP), Health Care Law Reminder - Affordable Care Act Section 1502(c)PDF Individuals and Families Individual Shared Responsibility Provision Facts about Health Coverage Exemptions (Publication 5172)PDF Premium Tax Credit Premium Tax Credit (PTC) (Publication 974)PDF The Premium Tax Credit; Your Credit. Your Choice (Publication 5120)PDF Report changes to the Marketplace as they happen (Publication 5152)PDF Employers Applicable Large Employers Information Center Affordable Care Act: Are you an applicable large employer? (Publication 5208)PDF Affordable Care Act: What employers need to know (Publication 5200)PDF Flyer on the small business health care tax credit for small employers (Publication 4862)PDF Guide for Electronically Filing Affordable Care Act (ACA) Information Returns for Software Developers and Transmitters (Processing Year 2019) (Publication 5165)PDF Test Package for Electronic Filers of Affordable Care Act (ACA) Information Returns (AIR), Processing Year 2019 (Publication 5164)PDF Affordable Care Act (ACA) Information Returns (AIR) Submission Composition and Reference Guide (Publication 5258)PDF Additional Materials IRS Commissioner Koskinen testimony on IRS' implementation of the Affordable Care Act before the House Ways and Means Subcommittee on Health, September 10, 2014PDF IRC § 7216, Disclosure or Use of Information by Tax Return Preparers questions and answers Publication 4894, Affordable Care Act Tax Provisions and the IRS (Obsolete) Flyer on the adoption tax credit (Obsolete) Health care postcard notice for small employers (Notice 1397, obsolete) Social Media, YouTube Videos, Webinars and Podcasts Social Media Facebook Twitter YouTube Videos Individuals and Families Flexible Spending Arrangement Carryover Provision English | Spanish | ASL (Obsolete) Individual Shared Responsibility Provision English | Spanish | ASL (Obsolete) Premium Tax Credit: Change in Circumstances | ASL Employers Health Care Law: Are You an Applicable Large Employer? English | ASL Health Care Law: Employer Shared Responsibility Payments English | Spanish | ASL (Obsolete) Health Care Law: Highlights for Applicable Large Employers | ASL Health Care Law: Highlights for Self-Insured Employers | ASL Health Care Law: Information Reporting for Employers English | Spanish | ASL (Obsolete) Health Care Law: Information Reporting for Self-Insured Employers | ASL Small Business Health Care Tax Credit | ASL Webinars Employer Shared Responsibility Provision Information Reporting Requirements for Providers of Minimum Essential Coverage Podcasts Flexible Spending Arrangement Carryover Provision: (Obsolete) Health Care Law: Are You an Applicable Large Employer? EnglishMP3 Health Care Law: Employer Shared Responsibility Payments English (Obsolete) Health Care Law: Highlights for Self Insured Employers EnglishMP3 Health Care Tax Law: Information Reporting for Employers (Obsolete) Individual Shared Responsibility-Overview: English | Spanish (Obsolete) Premium Tax Credit Changes in Circumstances – IntroductionMP3 Small Business Health Care Tax CreditMP3 Legal Guidance Announcements Announcement 2011-37, Portion of Form 990 Schedule H Optional for Tax-Exempt Hospitals for Tax Year 2010PDF Announcement 2011-20, Delayed Filing Season for Certain Tax-Exempt HospitalsPDF Regulations REG-109128-21, Information Reporting of Health Insurance Coverage and Other Issues under §§ 5000A, 6055, and 6056PDF NPRM-REG-124810-19, Guidance Clarifying Premium Tax Credit Unaffected by Suspension of Personal Exemption Deduction REG-134438-15, Health Insurance Providers FeePDF REG-123829-16, Electronic Filing of the Report of Health Insurance Provider InformationPDF REG-103058-16, Information Reporting of Catastrophic Health Coverage and Other Issues Under Section 6055 REG-109086-15, Premium Tax Credit NPRM VIPDF REG-135702-15, Expatriate Health PlansPDF REG-143800-14, Minimum Value of Eligible Employer-Sponsored Health PlansPDF REG–143416–14, Health Insurance Providers Fee REG-132751-14, Amendments to Excepted BenefitsPDF REG-145878-14, Summary of Benefits and Coverage and Uniform GlossaryPDF REG-129786-14, Coverage of Certain Preventive Services Under the Affordable Care ActPDF REG-129507-14, Coverage of Certain Preventive Services Under the Affordable Care ActPDF REG-123286-14, Branded Prescription Drug FeePDF REG-123286-14 – Correction REG-104579-13, Rules Regarding the Health Insurance Premium Tax CreditPDF REG-122706-12, Ninety-Day Waiting Period Limitation REG-141036–13, Minimum Essential Coverage and Other Rules Regarding the Shared Responsibility Payment for IndividualsPDF REG-141036–13 Corrections REG-143172-13, Amendments to Excepted BenefitsPDF REG-130843-13, Net Investment Income TaxPDF REG-136630-12, Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans REG-132455-11, Information Reporting of Minimum Essential Coverage REG-113792-13, Tax Credit for Employee Health Insurance Expenses of Small EmployersPDF REG-115300-13, Requirement of a Section 4959 Excise Tax Return and Time for Filing the ReturnPDF REG-148500-12, Shared Responsibility Payment for Not Maintaining Minimum Essential CoveragePDF REG-140789-12, Information Reporting for Affordable Insurance Exchanges REG-126633-12, Computation of, and Rules Relating to, Medical Loss RatioPDF REG-125398-12, Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Premium Tax CreditPDF REG-122706-12, Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care ActPDF REG-106499-12, Community Health Needs Assessments for Charitable HospitalsPDF REG-106796-12, The $500,000 Deduction Limitation for Remuneration Provided by Certain Health Insurance ProvidersPDF REG-122707-12, Incentives for Nondiscriminatory Wellness Programs in Group Health PlansPDF REG-118315-12, Health Insurance Providers Fee; Notice of proposed rulemaking and notice of public hearingPDF REG-138006-12, Shared Responsibility for Employers Regarding Health CoveragePDF REG-135071-11, Application for Recognition as a 501(c)(29) OrganizationPDF REG-130507-11, Net Investment IncomePDF REG-130074-11, Rules Relating to Additional Medicare TaxPDF REG-130266-11, Additional Requirements for Charitable HospitalsPDF REG-119632-11, Regulations Pertaining to the Disclosure of Return Information to Carry Out Eligibility Requirements for Health Insurance Affordability ProgramsPDF REG-136008-11, Fees on Health Insurance Policies and Self-Insured Plans for the Patient-Centered Outcomes Research Trust Fund REG-120391-10, ANPRM requesting comments on alternative ways to meet preventive services requirements by religious organization that objects to the coverage of contraceptive services for religious reasonsPDF REG-125592-10 (TD 9532), Requirements for Group Health Plans and Health Insurance Issuers Relating to Internal Claims and Appeals and External Review Processes Under the Patient Protection and Affordable Care Act — NPRM for AmendmentPDF REG-120391-10 (TD 9624), NPRM on Coverage of Certain Preventive Services under the ACAPDF REG-113770-10, Taxable Medical DevicesPDF REG-140038-10, Disclosures of the Summary of Benefits and Coverage and the Uniform Glossary for Group Health Plans and Health Insurance Coverage in the Group and Individual Markets under the Patient Protection and Affordable Care ActPDF REG-131491-10, Health Insurance Premium Tax CreditPDF REG-112805-10 (TD 9544), Branded Prescriptions Drug FeePDF REG-120391-10 (TD 9541), Requirement for Group Health Plans and Health Insurance Issuers to Provide Coverage of Preventive Services under the Patient Protection and Affordable Care Act - NPRM for AmendmentPDF REG-118412-10 (TD 9506), Group Health Plans and Health Insurance Coverage Rules Relating to Status as a Grandfathered Health Plan under the Patient Protection and Affordable Care Act - NPRM for AmendmentPDF REG-125592-10 (TD 9494), Appeals Regulations under the Public Health Services Act section 2719PDF REG-120391-10 (TD 9493), Requirement for Group Health Plans and Health Insurance Issuers to Provide Coverage of Preventive Services under the Patient Protection and Affordable Care ActPDF REG-120399-10 (TD 9491), Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, and Patient ProtectionsPDF REG-118412-10 (TD 9489), Group Health Plans and Health Insurance Coverage Rules Relating to Status as a Grandfathered Health Plan under the Patient Protection and Affordable Care ActPDF REG-112841-10 (TD 9486), Indoor Tanning Services, Cosmetic Services; Excise TaxesPDF REG-114494-10 (TD 9482), Group Health Plans and Health Insurance Issuers Providing Dependent Coverage of Children to Age 26PDF Treasury Decisions (TD) TD 9830, Health Insurance Providers Fee TD 9823, Branded Prescription Drug Fee TD 9822, Health Insurance Premium Tax Credit TD 9804, Premium Tax Credit Regulation VIPDF TD 9772, Modification of Treatment of Certain Health OrganizationsPDF TD 9745, Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Premium Tax CreditPDF TD 9744, Final Rules for Grandfathered Plans, Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, Dependent Coverage, Appeals, and Patient Protections under the Affordable Care ActPDF TD 9724, Summary of Benefits and Coverage and Uniform GlossaryPDF TD 9711, Health Insurance Providers FeePDF TD 9709, Application for Recognition as a 501(c)(29) Organization TD 9708, Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable Hospitals; Requirement of a Excise Tax Return and Time for Filing the Return TD 9705, Minimum Essential Coverage and Other Rules Regarding the Shared Responsibility Payment for Individuals TD 9697, Amendments to Excepted Benefits TD 9694, The $500,000 Deduction Limitation for Remuneration Provided by Certain Health Insurance Providers TD 9690, Coverage of Certain Preventive Services Under the Affordable Care ActPDF TD 9684, Branded Prescription Drug FeePDF TD 9684 – Correction 2 TD 9684 – Correction 1 TD 9683, Rules Regarding the Health Insurance Premium Tax CreditPDF TD 9672, Tax Credit for Employee Health Insurance Expenses of Small EmployersPDF TD 9670, Disregarded Entities; Religious and Family Member FICA and FUTA Exceptions; Indoor Tanning Services Excise TaxPDF TD 9663, Information Reporting for Affordable Insurance Exchanges TD 9661, Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored PlansPDF TD 9660, Information Reporting of Minimum Essential CoveragePDF TD 9660 – Correction 2 TD 9660 – Correction 1 TD 9656, Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care ActPDF TD 9655, Shared Responsibility for Employers Regarding Health CoveragePDF TD 9651, Computation of, and Rules Relating to, Medical Loss Ratio TD 9645, Rules Relating to Additional Medicare TaxPDF TD 9644, Net Investment Income TaxPDF TD 9643, Health Insurance Providers FeePDF TD 9632, Shared Responsibility Payment for Not Maintaining Minimum Essential CoveragePDF TD 9629, Requirement of a Section 4959 Excise Tax Return and Time for Filing the ReturnPDF TD 9628, Regulations Pertaining to the Disclosure of Return Information to Carry Out Eligibility Requirements for Health Insurance Affordability ProgramsPDF TD 9624, Final Regulations on Coverage of Certain Preventive Services under the ACAPDF TD 9621, Final Regulations on Indoor Tanning Services; Excise TaxesPDF TD 9620, Incentives for Nondiscriminatory Wellness Programs in Group Health PlansPDF TD 9611, Final regulations providing guidance to individuals related to employees who may enroll in eligible employer-sponsored coverage and who wish to enroll in qualified health plans through Affordable Insurance Exchanges and claim the premium tax creditPDF TD 9604, Taxable Medical DevicesPDF TD 9602, Fees on Health Insurance Policies and Self-Insured Plans for Patient-Centered Outcomes Research Trust FundPDF TD 9590, Health Insurance Premium Tax CreditPDF TD 9578, Final Regulations Authorizing the Exemption of Group Health Plans and Group Health Insurance Coverage Sponsored by Certain Religious Employers from Having to Cover Certain Preventive Health Services under Provisions of the Patient Protection and Affordable Care ActPDF TD 9574, Application for Recognition as a 501(c)(29) OrganizationPDF TD 9575, Summary of Benefits and Coverage and Uniform Glossary for Group Health Plans and Health Insurance Coverage in the Group and Individual Markets under the Patient Protection and Affordable Care ActPDF TD 9544, Branded Prescription Drug FeePDF TD 9541, Amendment to Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services under the Patient Protection and Affordable Care ActPDF TD 9532, Amendment to Interim Final Regulations Implementing the Requirements Regarding Internal Claims and Appeals and External Review Processes for Group Health Plans and Health Insurance Coverage in the Group and Individual MarketsPDF TD 9506, Amendment to the Interim Final Rules for Group Health Plans and Health Insurance Coverage Relating to Status as a Grandfathered Health Plan under the Patient Protection and Affordable Care ActPDF TD 9494, Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Internal Claims and Appeals and External Review Processes Under the Patient Protection and Affordable Care ActPDF TD 9493, Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services Under the Patient Protection and Affordable Care ActPDF TD 9491, Patient Protection and Affordable Care Act: Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, and Patient ProtectionsPDF TD 9489, Interim Final Rules for Group Health Plans and Health Insurance Coverage Relating to Status as a Grandfathered Health Plan under the Patient Protection and Affordable Care ActPDF TD 9486, Final and Temporary Regulations for Indoor Tanning Services; Cosmetic Services; Excise TaxesPDF TD 9482, Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Dependent Coverage of Children to Age 26 under the Patient Protection and Affordable Care ActPDF Notices Notice 2022-59, Sections 4375 & 4376 – Insured and Self-Insured Health Plans Adjusted Applicable Dollar Amount for Fee Imposed by Sections 4375 and 4376PDF Notice 2022-04, Adjusted Applicable Dollar Amount for Fee Imposed by Sections 4375 and 4376PDF Notice 2020-84, Sections 4375 & 4376 – Insured and Self-Insured Health PlansPDF Notice 2020-66, Guidance regarding the premium tax credit and Medicaid coverage of COVID-19 testing and diagnostic services PDF Notice 2020-44, Sections 4375 & 4376 – Insured and Self-Insured Health PlansPDF Notice 2019-63, Transition Relief Related to Health Coverage Reporting Required by I.R.C. Sections 6055 and 6056 for 2019PDF Notice 2019-50, Health Insurance Providers Fee; Procedural and Administrative GuidancePDF Notice 2019-05, Individual Shared Responsibility Payment Hardship Exemptions that May Be Claimed on a Federal Income Tax Return Without Obtaining a Hardship Exemption Certification from the Marketplace for the 2018 Tax YearPDF Notice 2018-94, Extension of Due Date for Furnishing Statements and of Good Faith Transition Relief Under IRC Sections 6721 and 6722 for Reporting Required by IRC Sections 6055 and 6056 for 2018PDF Notice 2018-88, Section 4980H — Shared Responsibility for Employers Regarding Health CoveragePDF Notice 2018-85, Sections 4375 & 4376 – Insured and Self-Insured Health Plans Adjusted Applicable Dollar Amount for Fee Imposed by §§ 4375 and 4376PDF Notice 2018-27, Section 45R Relief with Respect to the Tax Credit for Employee Health Insurance Expenses of Certain Small Employers for 2017 and Later YearsPDF Notice 2018-12, Notice of Transition Relief Regarding the Application of Section 223 to Certain Health Plans Providing Benefits for Male Sterilization or Male ContraceptivesPDF Notice 2018-06, Extension of Due Date for Furnishing Statements for Reporting Required by IRC Sections 6055 and 6066 for 2017PDF Notice 2017-74, Section 5000A Guidance for Individuals with No Available Marketplace Bronze-level PlanPDF Notice 2017-67, Qualified Small Employer Health Reimbursement ArrangementsPDF Notice 2017-61, Sections 4375 & 4376 – Insured and Self-Insured Health Plans - Adjusted Applicable Dollar Amount for Fee Imposed by §§ 4375 and 4376PDF Notice 2017-41, Information Reporting on Minimum Essential Coverage Under a Catastrophic PlanPDF Notice 2017-20, Extension of Period for Furnishing Written QSHERA Notice to Eligible EmployeesPDF Notice 2017-14, Individual Shared Responsibility Payment Hardship Exemption that May Be Claimed on a Federal Income Tax Return Without Obtaining a Hardship Exemption Certification from the MarketplacePDF Notice 2016-75, Section 45R – 2016 Guidance with Respect to the Tax Credit for Employee Health Insurance Expenses of Certain Small EmployersPDF Notice 2016-70, Extension of Due Date for Furnishing Statements and of Good-Faith Transition Relief Under I.R.C. Sections 6721 and 6722PDF Notice 2016-64, Sections 4375 & 4376 – Insured and Self-Insured Health Plans, Adjusted Applicable Dollar Amount for Fee Imposed by §§ 4375 and 4376PDF Notice 2016-17, Application of the Market Reforms and Other Provisions of the Affordable Care Act to Student Health CoveragePDF Notice 2016-14, Health Insurance Providers Fee; Procedural and Administrative GuidancePDF Notice 2016-04, Extension of the Due Dates For 2015 Information Reporting Under §§ 6055 and 6056PDF Notice 2016-02, Claiming the Health Coverage Tax Credit for 2014 and 2015PDF Notice 2015-87, Further Guidance on the Application of the Group Health Plan Market Reform Provisions of the Affordable Care Act to Employer-Provided Health Coverage and on Certain Other Affordable Care Act ProvisionsPDF Notice 2015-68, Information Reporting on Minimum EssentialPDF Notice 2015-60, Insured and Self-Insured Health Plans Adjusted Applicable Dollar Amount for Fee Imposed by §§ 4375 and 4376PDF Notice 2015-52, Section 4980I — Excise Tax on High Cost Employer-Sponsored Health CoveragePDF Notice 2015-46, Clarifications to the Requirement in the Treasury Regulations Under § 501(r)(4) that a Hospital Facility’s Financial Assistance Policy Include a List of ProvidersPDF Notice 2015-43, Expatriate Health Coverage Clarification Act of 2014PDF Notice 2015-37, Eligibility for Minimum Essential Coverage for Purposes of the Premium Tax CreditPDF Notice 2015-30, Penalty Relief Related To Incorrect Or Delayed Forms 1095-APDF Notice 2015-29, Health Insurance Providers Fee; Procedural and Administrative GuidancePDF Notice 2015-22, Transitional Relief from Estimated Tax Additions to Tax for Farmers and Fishermen who Receive Erroneous Forms 1095-A Notice 2015-17, Guidance on the Application of Code § 4980D to Certain Types of Health Coverage Reimbursement ArrangementsPDF Notice 2015-16, Section 4980I — Excise Tax on High Cost Employer-Sponsored Health CoveragePDF Notice 2015-9, Penalty Relief Related to Advance Payments of the Premium Tax Credit for 2014PDF Notice 2015-8, Section 45R – 2015 Guidance with Respect to the Tax Credit for Employee Health Insurance Expenses of Certain Small EmployersPDF Notice 2014-76, Individual Shared Responsibility Payment Hardship Exemptions that May Be Claimed on a Federal Income Tax Return Without Obtaining a Hardship Exemption Certification from the MarketplacePDF Notice 2014-71, Eligibility for Minimum Essential Coverage Under Pregnancy-Based Medicaid and CHIP ProgramsPDF Notice 2014-69, Group Health Plans that Fail to Cover In-Patient Hospitalization ServicesPDF Notice 2014-67, Private business use of tax-exempt bond financed facilitiesPDF Notice 2014-56, Insured and Self-Insured Health Plans – Adjusted Applicable Dollar Amount for Fee Imposed by §§ 4375 and 4376PDF Notice 2014-55, Additional Permitted Election Changes for Health Coverage under § 125 Cafeteria PlansPDF Notice 2014-49, Section 4980H – Shared Responsibility for Employers Regarding Health Coverage – Approach to Changes in Measurement Periods or Methods Applicable to an EmployeePDF Notice 2014-47, Health Insurance Providers FeePDF Notice 2014-42, Branded Prescription Drug Fee; Procedural and Administrative GuidancePDF Notice 2014-24, Health Insurance Providers Fee; Procedural and Administrative GuidancePDF Notice 2014-23, Eligibility for Premium Tax Credit for Victims of Domestic AbusePDF Notice 2014-10, Section 5000A Transition Relief for Individuals with Certain Government-Sponsored Limited-Benefit Health CoveragePDF Notice 2014-6, Section 45R – Transition Relief with Respect to the Tax Credit for Employee Health Insurance Expenses of Certain Small EmployersPDF Notice 2014-3, Proposed Procedures for Charitable Hospitals to Correct and Disclose Failures to Meet § 501(r)PDF Notice 2014-2, Reliance on Proposed Regulations for Tax-exempt HospitalsPDF Notice 2013-76, Health Insurance Providers Fee; Procedural and Administrative Guidance Notice 2013-71, Modification of “Use-or-Lose” Rule For Health Flexible Spending Arrangements (FSAs) and Clarification Regarding 2013-2014 Non-Calendar Year Salary Reduction Elections Under § 125 Cafeteria PlansPDF Notice 2013-54, Application of Market Reform and other Provisions of the Affordable Care Act to HRAs, Health FSAs, and Certain other Employer Healthcare ArrangementsPDF Notice 2013-57, Preventive health services required under Public Health Service Act section 2713 and preventive care for purposes of Health Savings AccountsPDF Notice 2013-51, Branded Prescription Drug Fee; Guidance for the 2014 Fee YearPDF Notice 2013-45, Transition Relief for 2014 Under §§ 6055 (§ 6055 Information Reporting), 6056 (§ 6056 Information Reporting) and 4980H (Employer Shared Responsibility Provisions)PDF Notice 2013-42, Transition Relief for Employees and Related Individuals Eligible to Enroll in Eligible Employer-Sponsored Health Plans for Non-Calendar Plan Years that Begin in 2013 and End in 2014PDF Notice-2013-41, Eligibility for Minimum Essential Coverage for Purposes of the Premium Tax CreditPDF Notice 2012-77, Interim Guidance and Request for Comments; Medical Device Excise Tax; Manufacturers Excise Taxes; Constructive Sale Price; Deposit PenaltiesPDF Notice 2012-59, Guidance on 90-Day Waiting Period Limitation Under Public Health Service Act § 2708PDF Notice 2012-58, Determining Full-Time Employees for Purposes of Shared Responsibility for Employers Regarding Health Coverage (§ 4980H)PDF Notice Requesting Information Regarding Stop Loss InsurancePDF Notice 2012-40, Health flexible spending arrangements not subject to $2,500 limit on salary reduction contributions for plan years beginning before 2013 and comments requested on potential modification of use-or-lose rulePDF Notice 2012-37, Extension of Interim Guidance on Modification of Section 833 Treatment of Certain Health OrganizationsPDF Notice 2012-33, Request for Comments on Reporting by Applicable Large Employers on Health Insurance Coverage Under Employer-Sponsored PlansPDF Notice 2012-32, Request for Comments on Reporting of Health Insurance CoveragePDF Notice 2012-31, Minimum Value of an Employer-Sponsored Health PlanPDF Notice 2012-17, Frequently Asked Questions from Employers Regarding Automatic Enrollment, Employer Shared responsibility, and Waiting PeriodsPDF Notice 2012-9, Interim Guidance on Informational Reporting to Employees of the Cost of Their Group Health Insurance CoveragePDF Notice 2012-4, Certain Filing Changes for Tax-Exempt OrganizationsPDF Notice 2011-92, Branded Prescription Drug Fee; Guidance for the 2012 Fee YearPDF Notice 2011-73, Request for Comments on Health Coverage Affordability Safe Harbor for Employers (Section 4980H)PDF Notice Soliciting Comments on Summary of Benefits and Coverage and Uniform Glossary — Templates, Instructions, and Related Materials Under the Public Health Service ActPDF Notice 2011-52, Notice and Request for Comments Regarding the Community Health Needs Assessment Requirements for Tax-exempt HospitalsPDF Notice 2011-51, Extension of Interim Guidance on Modification of Section 833 Treatment of Certain Health OrganizationsPDF Notice 2011-46, Deferral of Dates Related to the 2011 Branded Prescription Drug FeePDF Notice 2011-36, Request for Comments on Shared Responsibility for Employers Regarding Health Coverage (Section 4980H)PDF Notice 2011-35, Request for Comments on Funding of Patient-Centered Outcomes Research Through Fees Payable by Issuers of Health Insurance Policies and Self-Insured Health Plan SponsorsPDF Notice 2011-28, Interim Guidance on Informational Reporting to Employees of the Cost of Their Group Health Insurance CoveragePDF Notice 2011-23, Request for Comments Regarding Application of § 501(c)(29) of the Internal Revenue CodePDF Notice 2011-20, Solicits written comments regarding what additional guidance, if any, is needed for tax-exempt organizations participating in the Medicare shared savings program (MSSP) through an accountable care organization (ACO)PDF Notice 2011-5, Section 105: Amounts Received under Accident and Health Plans; Section 106: Contributions by Employers to Accident and Health Plans; Section 125: Cafeteria PlansPDF Notice 2011-4, Certain Changes in Method of Accounting for Organizations to which Section 833 AppliesPDF Notice 2011-2, Guidance on the Application of Section 162(m)(6)PDF Notice 2011-1, Affordable Care Act Nondiscrimination Provisions Applicable to Insured Group Health PlansPDF Notice 2010-89, Request for Comments Regarding the Excise Tax on Medical DevicesPDF Notice 2010-82, Tax Credit for Employee Health Insurance Expenses of Small EmployersPDF Notice 2010-79, Modification of Section 833 Treatment of Certain Health OrganizationsPDF Notice 2010-71, Branded Prescription Drug SalesPDF Notice 2010-69, Interim Relief with Respect to Form W-2 Reporting of the Cost of Coverage of Group Health Insurance Under § 6051(a)(14)PDF Notice 2010-66, Interim Guidance on the Adoption CreditPDF Notice 2010-63, Request for Comments on Requirements Prohibiting Discrimination in Favor of Highly Compensated Individuals in Insured Group Health PlansPDF Notice 2010-59, IRS Issues Guidance Explaining 2011 Changes to Flexible Spending ArrangementsPDF Notice 2010-51, Information Reporting Under the Amendments to Section 6041 for Payments to Corporations and Payments of Gross Proceeds and With Respect to PropertyPDF (Note: The amendments referenced in this notice were repealed in April 2011.) Notice 2010-45, Qualifying Therapeutic Discovery Project CreditPDF Notice 2010-44, Tax Credit for Employee Health Insurance Expenses of Small EmployersPDF Notice 2010-39, Request for Comments Regarding Additional Requirements for Tax-Exempt HospitalsPDF Notice 2010-38, Tax Treatment of Health Care Benefits Provided With Respect to Children Under Age 27PDF Notice Requesting Information Regarding Value-Based Insurance Design in Connection With Preventive Care BenefitsPDF Notice of Availability of Interim Procedures for Federal External Review and Model Notices Relating to Internal Claims and Appeals and External Review Under the Patient Protection and Affordable Care ActPDF Notice on Medical Loss Ratios Requesting Comments Regarding Section 2718 of the Public Health Service Act RegulationsPDF Revenue Procedures Revenue Procedure 2022-34PDF, Indexing adjustments for certain provisions under § 36B of the Internal Revenue Code (Code) Revenue Procedure 2021-36PDF, 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 2020-36PDF 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 2019-29PDF 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 2018-43PDF 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 2017-48PDF 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 2017-36PDF 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 2016-43PDF 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 2016-24PDF provides indexing adjustments for certain provisions under sections 36B and 5000A of the Internal Revenue Code. Revenue Procedure 2015-21PDF 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 2015-17PDF 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 2015-15PDF 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 2014-62PDF provides indexing adjustments for certain provisions under sections 36B and 5000A of the Internal Revenue Code. Revenue Procedure 2014-46PDF 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 2014-41PDF 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 2014-37PDF provides indexing adjustments for certain provisions under sections 36B and 5000A of the Internal Revenue Code. Revenue Procedure 2012-11PDF 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 2011-52PDF, Administrative, Procedural, and Miscellaneous. Section 3, Adoption Credit Revenue Procedure 2011-24PDF 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 2010-35PDF 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 2010-31PDF provides guidance on safe harbors for determining the finality of foreign adoptions for purposes of the adoption credit. Revenue Rulings Revenue Ruling 2013-27, Gross Income DefinedPDF Revenue Ruling 2010-23, Obsoletes Rev. Rul. 2003-102, prior guidance on reimbursing expenses for over-the-counter drugs from employer health plansPDF Revenue Ruling 2010-13, Section 45R — Average premium for small group market for determining the small employer health insurance creditPDF Related Links 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
