Tax Provisions for Individuals Link to the Tax Provisions for Individuals web page for more information on ACA topics that affect individual taxpayers, such as: Additional Medicare Tax Health Coverage for Older Children Individual Shared Responsibility Provision Net Investment Tax Premium Tax Credit Tax Provisions for Employers Link to the Tax Provisions for Employers web page for more information on ACA topics that affect employers, such as: Employer Shared Responsibility Provision Health Reimbursement Arrangements, Health Flexible Spending Arrangements Information Reporting on Health Coverage by Employers (Section 6056) Reporting Employer Provided Health Coverage in Form W-2 Small Business Health Care Tax Credit Tax Provisions for Other Organizations Link to the Tax Provisions for Other Organizations web page for more information on ACA topics that affect other organizations, such as: Expatriate Health Coverage Information Reporting on Health Coverage by Insurers (Section 6055) Medical Device Excise Tax Patient-Centered Outcomes Research Institute Fee Tax-Exempt Hospitals - Additional Requirements Health Insurance Providers Fee Branded Prescription Drug Fee Miscellaneous Provisions Link to the Miscellaneous Provisions web page for more information on miscellaneous ACA topics, such as: Disclosure or Use of Information by Tax Return Preparers (IRC §7216) Disclosure of Return Information Qualified Therapeutic Discovery Project Program For More Information For tips, fact sheets, questions and answers, videos and more, see our Affordable Care Act Legal Guidance and Other Resources page. Related Items Affordable Care Act Questions and Answers Page 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
