Affordable Care Act of 2010: News releases, multimedia and legal guidance

 

Find Affordable Care Act legal guidance and other resources that provide more information about tax provisions that affect individuals, families, businesses, insurers, tax-exempt organizations and government entities.

Health Care Tax Tips, News Releases, Fact Sheets, and Filing Season Statistics

Health Care Tax Tips – Concise and useful information designed to help individuals and employers understand the tax-related provisions of the Affordable Care Act

Flyers, Publications, Trifolds and Additional Materials

  • Applicable Large Employers Information Center
  • Affordable Care Act: Are you an applicable large employer? (Publication 5208) English PDF
  • Affordable Care Act: What employers need to know (Publication 5200) English PDF
  • Flyer on the small business health care tax credit for small employers (Publication 4862): English PDF | Spanish PDF
  • Guide for Electronically Filing Affordable Care Act (ACA) Information Returns for
    Software Developers and Transmitters (Processing Year 2019) (Publication 5165) English PDF
  • Test Package for Electronic Filers of Affordable Care Act (ACA) Information Returns (AIR), Processing Year 2019 (Publication 5164) English PDF
  • Affordable Care Act (ACA) Information Returns (AIR) Submission Composition and Reference Guide (Publication 5258) English PDF

Social Media, YouTube Videos, Webinars and Podcasts

  • Individuals and Families

    • Flexible Spending Arrangement Carryover Provision: English | Spanish | ASL
    • Individual Shared Responsibility Provision: English | Spanish | ASL (Obsolete)
    • Premium Tax Credit: Change in Circumstances: English | ASL
  • Employers
    • Health Care Law: Are You an Applicable Large Employer? English | ASL
    • Health Care Law: Employer Shared Responsibility Payments English | Spanish | ASL (Obsolete) 
    • Health Care Law: Highlights for Applicable Large Employers English | Spanish | ASL
    • Health Care Law: Highlights for Self-Insured Employers English | Spanish | ASL
    • Health Care Law: Information Reporting for Employers English | Spanish | ASL (Obsolete) 
    • Health Care Law: Information Reporting for Self-Insured Employers EnglishSpanishASL
    • Small Business Health Care Tax Credit: English | Spanish | ASL
  • Flexible Spending Arrangement Carryover Provision: English MP3 | Spanish MP3
  • Health Care Law: Are You an Applicable Large Employer? English MP3
  • Health Care Law:  Employer Shared Responsibility Payments English (Obsolete)
  • Health Care Law: Highlights for Self Insured Employers English MP3
  • Health Care Tax Law: Information Reporting for Employers (Obsolete)
  • Individual Shared Responsibility-Overview: English | Spanish (Obsolete)
  • Premium Tax Credit Changes in Circumstances – Introduction: English MP3 | Spanish MP3
  • Small Business Health Care Tax Credit: English MP3 | Spanish MP3

Legal Guidance

  • Revenue Procedure 2020-36 PDF, Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability
  • Revenue Procedure 2019-29 PDF provides indexing adjustments required by statute for certain provisions under section 36B.  Specifically, this revenue procedure updates the applicable percentage table used to calculate an individual’s premium tax credit for taxable years beginning in calendar year 2020 and updates the required contribution percentage for plan years beginning after calendar year 2019.
  • Revenue Procedure 2018-43 PDF provides the monthly national average premium for qualified health plans that have a bronze level of coverage and are offered through Exchanges for taxpayers to use in determining their maximum individual shared responsibility payment.
  • Revenue Procedure 2017-48 PDF provides the monthly national average premium for qualified health plans that have a bronze level of coverage and are offered through Exchanges for taxpayers to use in determining their maximum individual shared responsibility payment under 5000A(c)(1)(B) of the Internal Revenue Code and 1.5000A-4 of the Income Tax Regulations.
  • Revenue Procedure 2017-36 PDF provides indexing adjustments for certain provisions under sections 36B and 5000A of the Internal Revenue Code. In particular, it updates the Applicable Percentage Table in § 36B(b)(3)(A)(i) to provide the Applicable Percentage Table for 2018.
  • Revenue Procedure 2016-43 PDF provides the monthly national average premium for qualified health plans that have a bronze level of coverage and are offered though Exchanges for taxpayers to use in determining their maximum individual shared responsibility payment under § 5000A(c)(1)(B) of the Internal Revenue Code and § 1.5000A-4 of the Income Tax Regulations.
  • Revenue Procedure 2016-24 PDF provides indexing adjustments for certain provisions under sections 36B and 5000A of the Internal Revenue Code.
  • Revenue Procedure 2015-21 PDF provides correction and disclosure procedures under which failures to meet the additional requirements for charitable hospital organizations added by the Patient Protection and Affordable Care Act of 2010 will be excused.
  • Revenue Procedure 2015-17 PDF sets forth procedures for issuing determination letters and rulings on the exempt status of organizations applying for recognition of exemption under section 501(c)(29).
  • Revenue Procedure 2015-15 PDF provides the 2015 monthly national average premium for qualified health plans that have a bronze level of coverage for taxpayers to use in determining their maximum individual shared responsibility payment under § 5000A(c)(1)(B) of the Internal Revenue Code and § 1.5000A-4 of the Income Tax Regulations.  
  • Revenue Procedure 2014-62 PDF provides indexing adjustments for certain provisions under sections 36B and 5000A of the Internal Revenue Code.
  • Revenue Procedure 2014-46 PDF provides the 2014 monthly national average premium for qualified health plans that have a bronze level of coverage for taxpayers to use in determining their maximum individual shared responsibility payment under § 5000A(c)(1)(B) of the Internal Revenue Code and § 1.5000A-4 of the Income Tax Regulations.
  • Revenue Procedure 2014-41 PDF provides guidance that a taxpayer may use to compute the deduction under § 162 of the Internal Revenue Code for health insurance costs for self-employed individuals and the premium tax credit allowed under § 36B. 
  • Revenue Procedure 2014-37 PDF provides indexing adjustments for certain provisions under sections 36B and 5000A of the Internal Revenue Code.
  • Revenue Procedure 2012-11 PDF sets forth procedures for issuing determination letters and rulings on the exempt status of qualified nonprofit health insurance issuers (QNHIIs) described in § 501(c)(29) of the Internal Revenue Code (Code).
  • Revenue Procedure 2011-52 PDF, Administrative, Procedural, and Miscellaneous. Section 3, Adoption Credit
  • Revenue Procedure 2011-24 PDF establishes a dispute resolution process for the preliminary fee calculation for the 2011 annual fee imposed on covered entities engaged in the business of manufacturing or importing branded prescription drugs.
  • Revenue Procedure 2010-35 PDF modifies and supersedes sections 3.03 and 3.14 of Rev. Proc. 2009-50, 2009-45 I.R.B. 617, to reflect the statutory amendments to the adoption credit under § 36C (formerly § 23) and the exclusion for adoption assistance programs under § 137.
  • Revenue Procedure 2010-31 PDF provides guidance on safe harbors for determining the finality of foreign adoptions for purposes of the adoption credit.