Individual Forms and Information
- Form 8959, Additional Medicare Tax
- Form 8960, Net Investment Income Tax Individuals, Estates and Trusts
- Form 8962, Net Premium Tax Credit
- Form 8963, Report of Health Insurance Provider Information
- Form 8965, Health Coverage Exemptions
- Publication 5156, Facts about the Individual Shared Responsibility Provision
Business Forms and Information
- Publication 5200, Affordable Care Act: What employers need to know
- Publication 5208, Are you an applicable large employer?
- Information Reporting FAQs
- Form 1095-A, Affordable Insurance Marketplace Statement
- Form 1095-B, Health Coverage
- Form 1095-C, Employer-Provided Health Insurance Offer and Coverage
- Form 1094-B, Transmittal of Health Coverage Information Returns
- Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns
IRS Volunteer Income Tax Assistance (VITA) training will help practitioners:
- Determine minimum essential coverage (MEC), premium tax credit eligibility and health care coverage exemption.
- It will also explain how to calculate and report the shared responsibility payment, premium tax credit, exemption from coverage, or shared responsibility payment on the tax return.
- Publication 5157, VITA/TCE Affordable Care Act
Articles for Client Newsletters and Client Communications
Free electronic communication materials, including ACA, to use in reaching out to your clients with news you can use each month, targeted by time of year to coincide with what your clients or employees, etc. need to know about new tax law legislation, IRS events and other activities that affect them.
Health Care Tax Tips
Topics include premium tax credits for individuals, new benefits and responsibilities for employers, and tax provisions for insurers, tax-exempt organizations and certain other business types.