Affordable Care Act Tax Provisions News


Aviso: Contenido Histórico

Este es un documento de archivo o histórico y puede no reflejar la ley, las políticas o los procedimientos actuales.

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.

Entérese si Califica Para una Exención de Cobertura de Seguro Médico

Consejo Tributario de Cuidado de Salud HCTT 2014-13SP, 17 de abril de 2014

Se Pudiera Estar Terminando el Plazo – Marzo 31 Es Una Fecha Importante

Consejos Tributarios del Cuidado de Salud, HC-TT- 2014-11SP, 25 de marzo de 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.

El Mercado de Seguros Médicos

El Mercado de Seguros Médicos – también conocido como el Intercambio de Seguros Médicos – es el lugar donde las personas no aseguradas pueden encontrar información de opciones de seguro médico, así como comprar seguro médico. También incluye información acerca de la elegibilidad para recibir ayuda con los pagos de primas y reducir los gastos de bolsillo. Cada año el Mercado abre un periodo de inscripción. 

The Health Care Law and Your Taxes

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