Affordable Care Act Tax Provisions News


Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

Publication 5172, Facts Health Coverage Exemptions

Aug. 8, 2014 - The individual shared responsibility provision of the Health Care Law requires you and each member of your family to: • have qualified health insurance, also called minimum essential coverage, • have an exemption, or • make a shared responsibility payment when filing your federal income tax return. If you meet certain criteria, you will be exempt from the individual shared responsibility provision and will not have to obtain coverage or make a shared responsibility payment.

The Health Insurance Marketplace

The federally-facilitated Marketplace has a special enrollment period from March 15 through April 30, 2015.

The Individual Shared Responsibility Provision

Check our publication to find out about minimum essential coverage, exemptions and payments.

Time May be Running Out - March 31 is an Important Deadline

Health Care Tax Tip 2014-11, March 25, 2014

Get to Know the Small Business Health Care Tax Credit

Health Care Tax Tip 2015-38, July 1, 2015

YouTube video - CRÉDITO TRIBUTARIO DE PRIMAS: Cambio en su Situación - Introducción

YouTube video on CRÉDITO TRIBUTARIO DE PRIMAS: Cambio en su Situación - Introducción

Health Care Tax Tips May 2015 ARCHIVED

Health Care Tax Tips help people learn what they need to know about the Affordable Care Act for filing tax returns this year and in the future. You can view them on or subscribe for automatic email updates.

Questions and Answers on Employer Shared Responsibility Provisions Under the Affordable Care Act

Find answers to commonly asked questions about employer shared responsibility provisions under the Affordable Care Act (ACA).

Reporting Employer-Provided Health Coverage on Form W-2

Jan. 27, 2014 - Employers may need to report employer-sponsored health care coverage amounts on W-2 forms being issued this January 2014. Individuals do not have to pay taxes on these coverage amounts and should not report it as income.

Medical Loss Ratio (MLR) FAQs

Frequently asked questions on the federal tax consequences to an insurance company that pays a MLR rebate and an individual policyholder who receives a MLR rebate, as well as the federal tax consequences to employees if a MLR rebate stems from a group health insurance policy.

The Health Insurance Marketplace

Find information about the Health Insurance Marketplace where you can review health care coverage options and purchase insurance. 

The Health Care Law and Your Taxes

This infographic shows what the Affordable Care Act (ACA) means for your 2014 federal tax return.