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Affordable Care Act Tax Provisions Questions and Answers

Questions and answers have been prepared for each of the provisions listed below. The IRS will update this page as additional information or new guidance becomes available.

Individuals and Families			Employers
Additional Medicare Tax Corrected, Incorrect or Voided Forms 1095-A for Tax Years 2014 and 2015 Health Care Information Forms for Individuals Health Flexible Spending Arrangements (FSA) Individual Shared Responsibility Itemized Deduction for Medical Expenses, Changes Net Investment Income Tax Premium Tax Credit Reporting Social Security Numbers to Your Health Insurance Company		Employer Health Care Arrangements Employer Shared Responsibility Health Flexible Spending Arrangements (FSA) Information Reporting by Employers on Form 1094-C and Form 1095-C Information Reporting by Health Coverage Providers (Section 6055) Information Reporting of Offers of Health Insurance Coverage by Employers (Section 6056) PCORI - Patient Centered Outcomes Research Institute - Trust Fund Fee Reporting Social Security Numbers to Your Health Insurance Company Reporting Value of Employer-provided Health coverage on Form W-2 Small Business Health Care Tax Credit

Individuals and Families

Employers

Additional Medicare Tax
Corrected, Incorrect or Voided Forms 1095-A for Tax Years 2014 and 2015
Health Care Information Forms for Individuals
Health Flexible Spending Arrangements (FSA)
Individual Shared Responsibility
Itemized Deduction for Medical Expenses, Changes
Net Investment Income Tax
Premium Tax Credit
Reporting Social Security Numbers to Your Health Insurance Company

Employer Health Care Arrangements
Employer Shared Responsibility
Health Flexible Spending Arrangements (FSA)
Information Reporting by Employers on Form 1094-C and Form 1095-C
Information Reporting by Health Coverage Providers (Section 6055)
Information Reporting of Offers of Health Insurance Coverage by Employers (Section 6056)
PCORI - Patient Centered Outcomes Research Institute - Trust Fund Fee
Reporting Social Security Numbers to Your Health Insurance Company
Reporting Value of Employer-provided Health coverage on Form W-2
Small Business Health Care Tax Credit

Other Entities and Organizations
Disclosure or Use of Information by Tax Return Preparers IRC 7216 Disclosure of Certain Taxpayer Information to Verify Eligibility for Health Care Affordability Programs Information Reporting by Health Coverage Providers (Section 6055) Medical Device Excise Tax Medical Loss Ratio PCORI - Patient Centered Outcomes Research Institute - Trust Fund Fee Reporting Social Security Numbers to Your Health Insurance Company Retiree Drug Subsidies Transitional Reinsurance Program

Other Entities and Organizations

Disclosure or Use of Information by Tax Return Preparers IRC 7216
Disclosure of Certain Taxpayer Information to Verify Eligibility for Health Care Affordability Programs
Information Reporting by Health Coverage Providers (Section 6055)
Medical Device Excise Tax
Medical Loss Ratio
PCORI - Patient Centered Outcomes Research Institute - Trust Fund Fee
Reporting Social Security Numbers to Your Health Insurance Company
Retiree Drug Subsidies
Transitional Reinsurance Program

Page Last Reviewed or Updated: 09-Jun-2016

Affordable Care Act Tax Provisions Questions and Answers

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