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Affordable Care Act Legal Guidance and Other Resources

Health Care Tax Tips, Flyers, Publications, Trifolds and Additional Materials
Social Media, YouTube Videos, Webinars and Podcasts
News Releases and Fact Sheets
ACA Filing Season Statistics
Legal Guidance – Announcements
Legal Guidance – Regulations and Treasury Decisions
Legal Guidance – Notices, Revenue Procedures and Revenue Rulings

Health Care Tax Tips, Flyers, Publications, Trifolds and Additional Materials

Health Care Tax Tips

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

Flyers, Publications and Trifolds

General Information
- Affordable Care Act: What You and Your Family Need to Know (Publication 5187)
- Health Care Law Online Resources (Publication 5093)
- Health Care Law Reminder - Affordable Care Act Section 1502(c) (Publication 5243)
Individuals and Families
- Individual Shared Responsibility Provision
  - Health Care: Making Shared Responsibility Payments (Publication 5185) English | Spanish
  - Facts about Health Coverage Exemptions (Publication 5172) English | Spanish
  - Facts about the Individual Shared Responsibility Provision (Publication 5156) English | Spanish
- Premium Tax Credit
  - Premium Tax Credit (PTC) (Publication 974) English
  - The Premium Tax Credit; Your Credit. Your Choice.(Publication 5120) English | Spanish
  - Facts about the Premium Tax Credit; Need help paying for health insurance premiums? Publication 5121) English | Spanish
  - Report changes to the Marketplace as they happen (Publication 5152) English | Spanish
Employers
- Applicable Large Employers Information Center
- Affordable Care Act Reporting Responsibilities for Health Coverage Providers (Publication 5215) English
- Affordable Care Act: Are you an applicable large employer? (Publication 5208) English
- Affordable Care Act: What employers need to know (Publication 5200) English
- Flyer on the small business health care tax credit for small employers :(Publication 4862): English | Spanish
- Understanding employer reporting requirements of the health care law (Publication 5196) English
- Guide for Electronically Filing Affordable Care Act (ACA) Information Returns for
  Software Developers and Transmitters (Processing Year 2017) (Publication 5165) English
- Test Package for Electronic Filers of Affordable Care Act (ACA) Information Returns (AIR), Processing Year 2017 (Publication 5164) English

Additional Materials

Testimony, IRS Commissioner Koskinen on IRS' implementation of the Affordable Care Act before the House Ways and Means Subcommittee on Health, Sept. 10, 2014 (pdf)
IRC § 7216, Disclosure or Use of Information by Tax Return Preparers, questions and answers
Publication 4894, Affordable Care Act Tax Provisions and the IRS (Obsolete)
Flyer on the adoption tax credit (Obsolete)
Small business health care tax credit scenarios for small employers
Health care postcard notice for small employers

Social Media, YouTube Videos, Webinars and Podcasts

Social Media

Facebook | Recent Health Care Tax Tweets | Twitter | Tumblr

YouTube Videos

Individuals and Families
- Basics of Indoor Tanning Services Excise Tax: English
- Flexible Spending Arrangement Carryover Provision: English | Spanish | ASL
- Individual Shared Responsibility Provision: English | Spanish | ASL
- IRS Commissioner: Individual Shared Responsibility Provision: English
- IRS Commissioner: Premium Tax Credit: English | ASL
- Medical and Dental Expenses: English | Spanish | ASL
- 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
- 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 | ASL
- Health Care Law: Information Reporting for Self-Insured Employers English | ASL
- Small Business Health Care Tax Credit: English | Spanish | ASL
- Tanning Tax Fitness Center Exception: English | ASL

Webinars

Podcasts

Flexible Spending Arrangement Carryover Provision: English | Spanish
Health Care Law: Are You an Applicable Large Employer? English
Health Care Law: Employer Shared Responsibility Payments English
Health Care Law: Highlights for Self Insured Employers English
Health Care Tax Law: Information Reporting for Employers Spanish
Individual Shared Responsibility-Overview: English | Spanish
Medical and Dental Expenses: English
Premium Tax Credit Changes in Circumstances – Introduction: English | Spanish
Small Business Health Care Tax Credit: English | Spanish

News Releases and Fact Sheets

IR-2016-123, IRS and Security Summit Partners Warn of Fake Tax Bills
IR-2014-101, IRS Provides Information about the Affordable Care Act in Spanish
IR-2014-87, New YouTube Videos Provide Tips on Health Care, Tax Returns
IR-2014-27, IRS Encourages Small Employers to Check Out Small Business Health Care Tax Credit; Helpful Resources, Tax Tips Available on IRS.gov
IR-2014-19, IRS Offers Health Care Tax Tips to Help Individuals Understand Tax Provisions in the Affordable Care Act
IR-2012-33: IRS Encourages Small Employers to Check Out Small Business Health Care Tax Credit
IR-2011-120, Filing Deadline Extended to March 30 for Some Tax-Exempt Organizations
IR-2011-92, Treasury, IRS Seek Public Input on Certain Employer Provisions of the Affordable Care Act
IR-2011-90, As Tax Filing Extension Deadlines Near, IRS and HHS Announce New Round of Outreach to Small Businesses and Practitioners About the Small Business Health Care Tax Credit
IR-2011-50, Treasury, IRS Seek Public Input on Certain Employer Provisions of the Affordable Care Act
IR-2011-31, IRS Issues Interim Guidance on Informational Reporting of Employer-Sponsored Health Coverage; Reporting is Voluntary for All Employers for 2011 and Small Employers for 2012
IR-2010-128, IRS Offers New Guidance on FSA and HRA Debit Cards
IR-2010-117, IRS Helps Small Employers Claim New Health Care Tax Credit; Forms and Additional Guidance Now Available on Small Business Health Care Tax Credit
IR-2010-103, IRS Releases Draft W-2 Form for 2011; Announces Relief for Employers
IR-2010-100, IRS Issues Guidance on Expanded Adoption Credit Available for Tax-Year 2010
IR-2010-96, IRS Releases Form to Help Small Businesses Claim New Health Care Tax Credit
IR-2010-95, IRS Issues Guidance Explaining 2011 Changes to Flexible Spending Arrangements
IR-2010-79, IRS Requests Public Input on Expanded Information Reporting Requirement
IR-2010-76, IRS Begins Accepting Applications for Qualifying Therapeutic Discovery Project Program
IR-2010-74, Affordable Care Act Provides Expanded Tax Benefit to Health Professionals Working in Underserved Areas
IR-2010-73, IRS Issues Regulations on 10-Percent Tax on Tanning Services Effective July 1
IR-2010-69, Recent Legislation Offers Special Tax Incentives for Small Businesses to Provide Health Care, Hire New Workers
IR-2010-63, Offers Details on New Small Business Health Care Tax Credit
IR-2010-53, Tax-Free Employer-Provided Health Coverage Now Available for Children under Age 27
IR-2010-48, IRS Reaches Out to Millions of Employers on Benefits of New Health Care Tax Credit
IR-2010-38, New for 2010: Tax Credit Helps Small Employers Provide Health Insurance Coverage
Fact Sheet 2016-16, Health Coverage Exemptions: What They Are, How to Obtain Them, and How to Claim Them
Fact Sheet 2016-10, Affordable Care Act: Tax Facts for Individuals and Families
Fact Sheet 2016-05, Tax Credit Helps Make Health Insurance Affordable for Middle-Class Americans
Fact Sheet 2015-14, Health Coverage Exemptions: What Are They, How to Obtain Them, and How to Claim Them
Fact Sheet 2014-10, Information on Key Tax Provisions Affecting Employers
Fact Sheet 2014-09, Details on Key Provisions Affecting Individuals
Treasury Department, FACT SHEET: Final Regulations Implementing Information Reporting for Employers and Insurers under the Affordable Care Act (ACA)
Treasury Department fact sheet on health insurance premium tax credit
Fact Sheet 2011-11, Tax-Exempt Organizations Participating in the Medicare Shared Savings Program through Accountable Care Organizations
Fact Sheet 2011-02, Tax Changes for Small Businesses
3 Simple Steps fact sheet for small employers

ACA Filing Season Statistics

Legal Guidance – Announcements

Announcements

Announcement 2011-37, Portion of Form 990 Schedule H Optional for Tax-Exempt Hospitals for Tax Year 2010
Announcement 2011-20, Delayed Filing Season for Certain Tax-Exempt Hospitals

Legal Guidance – Regulations and Treasury Decisions

Regulations

REG-134438-15 Health Insurance Providers Fee
REG-123829-16 Electronic Filing of the Report of Health Insurance Provider Information
REG-103058-16 Information Reporting of Catastrophic Health Coverage and Other Issues Under Section 6055
REG-109086-15 Premium Tax Credit NPRM VI
REG-135702-15 Expatriate Health Plans
REG-143800-14 Minimum Value of Eligible Employer-Sponsored Health Plans
REG–143416–14 Health Insurance Providers Fee
REG-132751-14 Amendments to Excepted Benefits
REG-145878-14 Summary of Benefits and Coverage and Uniform Glossary
REG-129786-14, Coverage of Certain Preventive Services Under the Affordable Care Act
REG-129507-14, Coverage of Certain Preventive Services Under the Affordable Care Act
REG-123286-14 – Correction
REG-123286-14, Branded Prescription Drug Fee
REG-104579-13, Rules Regarding the Health Insurance Premium Tax Credit
REG-122706-12, Ninety-Day Waiting Period Limitation
REG-141036–13 -- Corrections
REG-141036–13, Minimum Essential Coverage and Other Rules Regarding the Shared Responsibility Payment for Individuals
REG-143172-13, Amendments to Excepted Benefits
REG-130843-13, Net Investment Income Tax
REG-136630-12, Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans
REG-132455-11, Information Reporting of Minimum Essential Coverage
REG-113792-13, Tax Credit for Employee Health Insurance Expenses of Small Employers
REG-115300-13, Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return.
REG-120391-10 (TD 9624), NPRM on Coverage of Certain Preventive Services under the ACA
REG-140789-12, Information Reporting for Affordable Insurance Exchanges
REG-126633-12, Computation of, and Rules Relating to, Medical Loss Ratio
REG-125398-12, Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Premium Tax Credit
REG-106499-12, Community Health Needs Assessments for Charitable Hospitals
REG-106796-12, The $500,000 Deduction Limitation for Remuneration Provided by Certain Health Insurance Providers
REG-122706-12, Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act
REG-118315-12, Health Insurance Providers Fee; Notice of proposed rulemaking and notice of public hearing
REG-148500-12, Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage
REG-138006-12, Shared Responsibility for Employers Regarding Health Coverage
REG-130507-11, Net Investment Income
REG-130074-11, Rules Relating to Additional Medicare Tax
REG-122707-12, Incentives for Nondiscriminatory Wellness Programs in Group Health Plans
REG-130266-11, Additional Requirements for Charitable Hospitals
REG-119632-11, Regulations Pertaining to the Disclosure of Return Information to Carry Out Eligibility Requirements for Health Insurance Affordability Programs
REG-136008-11, Fees on Health Insurance Policies and Self-Insured Plans for the Patient-Centered Outcomes Research Trust Fund
REG-120391-10, ANPRM requesting comments on alternative ways to meet preventive services requirements by religious organization that objects to the coverage of contraceptive services for religious reasons.
REG-125592-10 (TD 9532), Requirements for Group Health Plans and Health Insurance Issuers Relating to Internal Claims and Appeals and External Review Processes Under the Patient Protection and Affordable Care Act — NPRM for Amendment
REG-135071-11, Application for Recognition as a 501(c)(29) Organization
REG-113770-10, Taxable Medical Devices
REG-140038-10, Disclosures of the Summary of Benefits and Coverage and the Uniform Glossary for Group Health Plans and Health Insurance Coverage in the Group and Individual Markets under the Patient Protection and Affordable Care Act
REG-131491-10, Health Insurance Premium Tax Credit
REG-112805-10 (TD 9544), Branded Prescriptions Drug Fee
REG-120391-10 (TD 9541), Requirement for Group Health Plans and Health Insurance Issuers to Provide Coverage of Preventive Services under the Patient Protection and Affordable Care Act - NPRM for Amendment
REG-118412-10 (TD 9506), Group Health Plans and Health Insurance Coverage Rules Relating to Status as a Grandfathered Health Plan under the Patient Protection and Affordable Care Act - NPRM for Amendment
REG-125592-10 (TD 9494), Appeals Regulations under the Public Health Services Act section 2719
REG-120391-10 (TD 9493), Requirement for Group Health Plans and Health Insurance Issuers to Provide Coverage of Preventive Services under the Patient Protection and Affordable Care Act
REG-120399-10 (TD 9491), Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, and Patient Protections
REG-118412-10 (TD 9489), Group Health Plans and Health Insurance Coverage Rules Relating to Status as a Grandfathered Health Plan under the Patient Protection and Affordable Care Act
REG-112841-10 (TD 9486), Indoor Tanning Services, Cosmetic Services; Excise Taxes
REG-114494-10 (TD 9482), Group Health Plans and Health Insurance Issuers Providing Dependent Coverage of Children to Age 26

Treasury Decisions (TD)

TD 9804, Premium Tax Credit Regulation VI
TD 9772, Modification of Treatment of Certain Health Organizations
TD 9745, Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the
Health Insurance Premium Tax Credit
TD 9744, Final Rules for Grandfathered Plans, Preexisting Condition Exclusions, Lifetime and
Annual Limits, Rescissions, Dependent Coverage, Appeals, and Patient Protections under
the Affordable Care Act
TD 9724, Summary of Benefits and Coverage and Uniform Glossary
TD 9711, Health Insurance Providers Fee
TD 9709, Application for Recognition as a 501(c)(29) Organization
TD 9708, Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable Hospitals; Requirement of a Excise Tax Return and Time for Filing the Return
TD 9705, Minimum Essential Coverage and Other Rules Regarding the Shared Responsibility Payment for Individuals
TD 9697, Amendments to Excepted Benefits
TD 9694, The $500,000 Deduction Limitation for Remuneration Provided by Certain Health
Insurance Providers
TD 9690, Coverage of Certain Preventive Services Under the Affordable Care Act
TD 9684 – Correction 2
TD 9684 – Correction 1
TD 9684, Branded Prescription Drug Fee
TD 9683, Rules Regarding the Health Insurance Premium Tax Credit
TD 9672, Tax Credit for Employee Health Insurance Expenses of Small Employers
TD 9670, Disregarded Entities; Religious and Family Member FICA and FUTA Exceptions; Indoor Tanning Services Excise Tax
TD 9663, Information Reporting for Affordable Insurance Exchanges
TD 9661, Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans
TD 9660 – Correction 2
TD 9660 – Correction 1
TD 9660, Information Reporting of Minimum Essential Coverage
TD 9656, Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act
TD 9655, Shared Responsibility for Employers Regarding Health Coverage
TD 9651, Computation of, and Rules Relating to, Medical Loss Ratio
TD 9645, Rules Relating to Additional Medicare Tax
TD 9644, Net Investment Income Tax
TD 9643, Health Insurance Providers Fee
TD 9632, Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage
TD 9629, Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return
TD 9628, Regulations Pertaining to the Disclosure of Return Information to Carry Out Eligibility Requirements for Health Insurance Affordability Programs
TD 9624, Final Regulations on Coverage of Certain Preventive Services under the ACA
TD 9621, Final Regulations on Indoor Tanning Services; Excise Taxes
TD 9620, Incentives for Nondiscriminatory Wellness Programs in Group Health Plans
TD 9611, Final regulations providing guidance to individuals related to employees who may enroll in eligible employer-sponsored coverage and who wish to enroll in qualified health plans through Affordable Insurance Exchanges and claim the premium tax credit.
TD 9604, Taxable Medical Devices
TD 9602, Fees on Health Insurance Policies and Self-Insured Plans for Patient-Centered Outcomes Research Trust Fund
TD 9590, Health Insurance Premium Tax Credit
TD 9578, Final Regulations Authorizing the Exemption of Group Health Plans and Group Health Insurance Coverage Sponsored by Certain Religious Employers from Having to Cover Certain Preventive Health Services under Provisions of the Patient Protection and Affordable Care Act
TD 9574, Application for Recognition as a 501(c)(29) Organization
TD 9575, Summary of Benefits and Coverage and Uniform Glossary for Group Health Plans and Health Insurance Coverage in the Group and Individual Markets under the Patient Protection and Affordable Care Act
TD 9544, Branded Prescription Drug Fee
TD 9541, Amendment to Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services under the Patient Protection and Affordable Care Act
TD 9532, Amendment to Interim Final Regulations Implementing the Requirements Regarding Internal Claims and Appeals and External Review Processes for Group Health Plans and Health Insurance Coverage in the Group and Individual Markets
TD 9506, Amendment to the Interim Final Rules for Group Health Plans and Health Insurance Coverage Relating to Status as a Grandfathered Health Plan under the Patient Protection and Affordable Care Act
TD 9494, Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Internal Claims and Appeals and External Review Processes Under the Patient Protection and Affordable Care Act
TD 9493, Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services Under the Patient Protection and Affordable Care Act
TD 9491, Patient Protection and Affordable Care Act: Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, and Patient Protections
TD 9489, Interim Final Rules for Group Health Plans and Health Insurance Coverage Relating to Status as a Grandfathered Health Plan under the Patient Protection and Affordable Care Act
TD 9486, Final and Temporary Regulations for Indoor Tanning Services; Cosmetic Services; Excise Taxes
TD 9482, Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Dependent Coverage of Children to Age 26 under the Patient Protection and Affordable Care Act

Legal Guidance – Notices, Revenue Procedures and Revenue Rulings

Notices

Notice 2017-14, Individual Shared Responsibility Payment Hardship Exemption that May Be Claimed on a Federal Income Tax Return Without Obtaining a Hardship Exemption Certification from the Marketplace
Notice 2016-75, Section 45R – 2016 Guidance with Respect to the Tax Credit for Employee Health Insurance Expenses of Certain Small Employers
Notice 2016-70, Extension of Due Date for Furnishing Statements and of Good-Faith Transition Relief Under I.R.C. Sections 6721 and 6722
Notice 2016-64, Sections 4375 & 4376 – Insured and Self-Insured Health Plans, Adjusted Applicable Dollar Amount for Fee Imposed by §§ 4375 and 4376
Notice 2016-17, Application of the Market Reforms and Other Provisions of the Affordable Care Act to Student Health Coverage
Notice 2016-14, Health Insurance Providers Fee; Procedural and Administrative Guidance
Notice 2016-04, Extension of the Due Dates For 2015 Information Reporting Under §§ 6055 and 6056
Notice 2016-02, Claiming the Health Coverage Tax Credit for 2014 and 2015
Notice 2015-87, Further Guidance on the Application of the Group Health Plan Market Reform Provisions of the Affordable Care Act to Employer-Provided Health Coverage and on Certain Other Affordable Care Act Provisions
Notice 2015-68, Information Reporting on Minimum Essential
Notice 2015-60, Insured and Self-Insured Health Plans Adjusted Applicable Dollar Amount for Fee Imposed by §§ 4375 and 4376
Notice 2015-52, Section 4980I — Excise Tax on High Cost Employer-Sponsored Health Coverage
Notice 2015-46, Clarifications to the Requirement in the Treasury Regulations Under § 501(r)(4) that a Hospital Facility’s Financial Assistance Policy Include a List of Providers
Notice 2015-43, Expatriate Health Coverage Clarification Act of 2014
Notice 2015-37, Eligibility for Minimum Essential Coverage for Purposes of the Premium Tax Credit
Notice 2015-30, Penalty Relief Related To Incorrect Or Delayed Forms 1095-A
Notice 2015-29, Health Insurance Providers Fee; Procedural and Administrative Guidance
Notice 2015-22, Transitional Relief from Estimated Tax Additions to Tax for Farmers and Fishermen who Receive Erroneous Forms 1095-A
Notice 2015-16, Section 4980I — Excise Tax on High Cost Employer-Sponsored Health Coverage
Notice 2015-17, Guidance on the Application of Code § 4980D to Certain Types of Health Coverage Reimbursement Arrangements
Notice 2015-9, Penalty Relief Related to Advance Payments of the Premium Tax Credit for 2014
Notice 2015-8, Section 45R – 2015 Guidance with Respect to the Tax Credit for Employee Health Insurance Expenses of Certain Small Employers
Notice 2014-76, Individual Shared Responsibility Payment Hardship Exemptions that May Be Claimed on a Federal Income Tax Return Without Obtaining a Hardship Exemption Certification from the Marketplace
Notice 2014-71, Eligibility for Minimum Essential Coverage Under Pregnancy-Based Medicaid and CHIP Programs
Notice 2014-69, Group Health Plans that Fail to Cover In-Patient Hospitalization Services
Notice 2014-67, Private business use of tax-exempt bond financed facilities
Notice 2014-56, Insured and Self-Insured Health Plans – Adjusted Applicable Dollar Amount for Fee Imposed by §§ 4375 and 4376
Notice 2014-55, Additional Permitted Election Changes for Health Coverage under § 125 Cafeteria Plans
Notice 2014-49, Section 4980H – Shared Responsibility for Employers Regarding Health Coverage – Approach to Changes in Measurement Periods or Methods Applicable to an Employee
Notice 2014-47, Health Insurance Providers Fee
Notice 2014-42, Branded Prescription Drug Fee; Procedural and Administrative Guidance
Notice 2014-24, Health Insurance Providers Fee; Procedural and Administrative Guidance
Notice 2014-23, Eligibility for Premium Tax Credit for Victims of Domestic Abuse
Notice 2014-10, Section 5000A Transition Relief for Individuals with Certain Government-Sponsored Limited-Benefit Health Coverage
Notice 2014-2, Reliance on Proposed Regulations for Tax-exempt Hospitals
Notice 2014-3, Proposed Procedures for Charitable Hospitals to Correct and Disclose Failures to Meet § 501(r)
Notice 2014-6, Section 45R – Transition Relief with Respect to the Tax Credit for Employee Health Insurance Expenses of Certain Small Employers
Notice 2013-76, Health Insurance Providers Fee; Procedural and Administrative Guidance
Notice 2013-71, Modification of “Use-or-Lose” Rule For Health Flexible Spending Arrangements (FSAs) and Clarification Regarding 2013-2014 Non-Calendar Year Salary Reduction Elections Under § 125 Cafeteria Plans
Notice 2013-54, Application of Market Reform and other Provisions of the Affordable Care Act to HRAs, Health FSAs, and Certain other Employer Healthcare Arrangements
Notice 2013-57, Preventive health services required under Public Health Service Act section 2713 and preventive care for purposes of Health Savings Accounts
Notice 2013-51, Branded Prescription Drug Fee; Guidance for the 2014 Fee Year
Notice 2013-45, Transition Relief for 2014 Under §§ 6055 (§ 6055 Information Reporting), 6056 (§ 6056 Information Reporting) and 4 980H (Employer Shared Responsibility Provisions)
Notice 2013-42, Transition Relief for Employees and Related Individuals Eligible to Enroll in Eligible Employer-Sponsored Health Plans for Non-Calendar Plan Years that Begin in 2013 and End in 2014
Notice-2013-41, Eligibility for Minimum Essential Coverage for Purposes of the Premium Tax Credit
Notice 2012-77, Interim Guidance and Request for Comments; Medical Device Excise Tax; Manufacturers Excise Taxes; Constructive Sale Price; Deposit Penalties
Notice 2012-59, Guidance on 90-Day Waiting Period Limitation Under Public Health Service Act § 2708
Notice 2012-58, Determining Full-Time Employees for Purposes of Shared Responsibility for Employers Regarding Health Coverage (§ 4980H)
Notice Requesting Information Regarding Stop Loss Insurance
Notice 2012-40, Health flexible spending arrangements not subject to $2,500 limit on salary reduction contributions for plan years beginning before 2013 and comments requested on potential modification of use-or-lose rule.
Notice 2012-37, Extension of Interim Guidance on Modification of Section 833 Treatment of Certain Health Organizations
Notice 2012-33, Request for Comments on Reporting by Applicable Large Employers on Health Insurance Coverage Under Employer-Sponsored Plans
Notice 2012-32, Request for Comments on Reporting of Health Insurance Coverage
Notice 2012-31, Minimum Value of an Employer-Sponsored Health Plan
Notice 2012-17, Frequently Asked Questions from Employers Regarding Automatic Enrollment, Employer Shared responsibility, and Waiting Periods
Notice 2012-9, Interim Guidance on Informational Reporting to Employees of the Cost of Their Group Health Insurance Coverage
Notice 2012-4, Certain Filing Changes for Tax-Exempt Organizations
Notice 2011-92, Branded Prescription Drug Fee; Guidance for the 2012 Fee Year
Notice 2011-73, Request for Comments on Health Coverage Affordability Safe Harbor for Employers (Section 4980H)
Notice Soliciting Comments on Summary of Benefits and Coverage and Uniform Glossary — Templates, Instructions, and Related Materials Under the Public Health Service Act
Notice 2011-52, Notice and Request for Comments Regarding the Community Health Needs Assessment Requirements for Tax-exempt Hospitals
Notice 2011-51, Extension of Interim Guidance on Modification of Section 833 Treatment of Certain Health Organizations
Notice 2011-46, Deferral of Dates Related to the 2011 Branded Prescription Drug Fee
Notice 2011-36, Request for Comments on Shared Responsibility for Employers Regarding Health Coverage (Section 4980H)
Notice 2011-35, Request for Comments on Funding of Patient-Centered Outcomes Research Through Fees Payable by Issuers of Health Insurance Policies and Self-Insured Health Plan Sponsors
Notice 2011-28, Interim Guidance on Informational Reporting to Employees of the Cost of Their Group Health Insurance Coverage
Notice 2011-23, Request for Comments Regarding Application of § 501(c)(29) of the Internal Revenue Code
Notice 2011-20, which solicits written comments regarding what additional guidance, if any, is needed for tax-exempt organizations participating in the Medicare shared savings program (MSSP) through an accountable care organization (ACO).
Notice 2011-5, Section 105: Amounts Received under Accident and Health Plans; Section 106: Contributions by Employers to Accident and Health Plans; Section 125: Cafeteria Plans
Notice 2011-4, Certain Changes in Method of Accounting for Organizations to which Section 833 Applies
Notice 2011-2, Guidance on the Application of Section 162(m)(6)
Notice 2011-1, Affordable Care Act Nondiscrimination Provisions Applicable to Insured Group Health Plans
Notice 2010-89, Request for Comments Regarding the Excise Tax on Medical Devices
Notice 2010-82, Tax Credit for Employee Health Insurance Expenses of Small Employers
Notice 2010-79, Modification of Section 833 Treatment of Certain Health Organizations
Notice 2010-71, Branded Prescription Drug Sales
Notice 2010-69, Interim Relief with Respect to Form W-2 Reporting of the Cost of Coverage of Group Health Insurance Under § 6051(a)(14)
Notice 2010-66, Interim Guidance on the Adoption Credit.
Notice 2010-63, Request for Comments on Requirements Prohibiting Discrimination in Favor of Highly Compensated Individuals in Insured Group Health Plans
Notice 2010-59, IRS Issues Guidance Explaining 2011 Changes to Flexible Spending Arrangements
Notice 2010-51, Information Reporting Under the Amendments to Section 6041 for Payments to Corporations and Payments of Gross Proceeds and With Respect to Property (Note: The amendments referenced in this notice were repealed in April 2011.)
Notice 2010-45, Qualifying Therapeutic Discovery Project Credit
Notice 2010-44, Tax Credit for Employee Health Insurance Expenses of Small Employers
Notice 2010-39, Request for Comments Regarding Additional Requirements for Tax-Exempt Hospitals
Notice 2010-38, Tax Treatment of Health Care Benefits Provided With Respect to Children Under Age 27
Notice Requesting Information Regarding Value-Based Insurance Design in Connection With Preventive Care Benefits
Notice of Availability of Interim Procedures for Federal External Review and Model Notices Relating to Internal Claims and Appeals and External Review Under the Patient Protection and Affordable Care Act
Notice on Medical Loss Ratios Requesting Comments Regarding Section 2718 of the Public Health Service Act Regulations

Revenue Procedures

Revenue Procedure 2016-43 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 provides indexing adjustments for certain provisions under sections 36B and 5000A of the Internal Revenue Code.
Revenue Procedure 2015-21 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 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 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 provides indexing adjustments for certain provisions under sections 36B and 5000A of the Internal Revenue Code.
Revenue Procedure 2014-46 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 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 provides indexing adjustments for certain provisions under sections 36B and 5000A of the Internal Revenue Code.
Revenue Procedure 2012-11 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, Administrative, Procedural, and Miscellaneous. Section 3, Adoption credit
Revenue Procedure 2011-24 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 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 provides guidance on safe harbors for determining the finality of foreign adoptions for purposes of the adoption credit.

Revenue Rulings

Revenue Ruling 2013-27, Gross Income Defined
Revenue Ruling 2010-23 obsoletes Rev. Rul. 2003-102, prior guidance on reimbursing expenses for over-the-counter drugs from employer health plans.
Revenue Ruling 2010-13, Section 45R—Average premium for small group market for determining the small employer health insurance credit

Page Last Reviewed or Updated: 18-Jan-2017