Information for your individual client Publication 5243, Health Care Law Reminder-Affordable Care Act Section 1502(c)PDF What is minimal essential coverage (MEC)? Does my client qualify for an exemption from MEC? What is the Premium Tax Credit? FAQs Interactive Tax Assistant (ITA) Why it is important to report life and income changes to the Marketplace (Exchange) When would my client need to make an individual shared responsibility payment (ISRP)? FAQs What is a coverage month for the Shared Responsibility Payment? See FAQ 19. Who is included in a tax household? What amounts are included in household income? Does my client need to file and pay net investment income tax? FAQs What documentation or proof of insurance coverage does my client have to provide? See the proof of insurance section on our Gathering your health coverage documentation page. Information for your business client Excise Tax Moratorium - Consolidated Appropriations Act, 2016 (12/18/2015) What are the employer shared responsibility provisions of ACA? FAQs Is my client an applicable large employer (ALE)? Applicable large employer information center Who should my client count as full-time employees (FTE)? What provisions apply if my client's business has 50 or more full-time equivalent (FTE) employees? What provisions apply if my client's business has fewer than 50 full-time equivalent (FTE) employees? Does my client client qualify for the Small Business Health Care Tax Credit? Information reporting requirements What are the information reporting requirements for applicable large employers? What are the information reporting requirements for providers of Minimum Essential Coverage? What are the electronic filing requirements for employers and providers that must file 250 or more ACA Information Returns, Form 1095-B or 1095-C? Publication 5165, Guide for Electronically Filing Affordable Care Act (ACA) Information ReturnsPDF Publication 5164, Test Package for Electronic Filers of Affordable Care Act (ACA) Information ReturnsPDF Information for your payroll client How does my client report employer sponsored health coverage on Form W-2? How does my client report the additional Medicare tax on Form W-2? How does my client report the additional Medicare tax on Form 941? General resources Affordable Care Act (ACA) tax provisions Applicable large employer information center Tax forms, instructions & multimedia Affordable Care Act estimator tools How does disclosure or use of tax information under Section 7216 relate to ACA? Affordable Care Act return preparer best practices Individual Shared Responsibility Provision – § 5000APDF Premium Tax Credit (PTC) – § 36BPDF Small Business Health Care Tax Credit – §45RPDF Notification of nonenrollment - §1502(c)PDF Resolving information Form 1095 conflictsPDF
