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
- Additional Medicare Tax
- Corrected, Incorrect or Voided Forms 1095-A for Tax Years 2014, 2015 and 2016
- Health Care Information Forms for Individuals
- Health Flexible Spending Arrangements (FSA)
- Individual Shared Responsibility
- Net Investment Income Tax
- Premium Tax Credit
- Reporting Social Security Numbers to Your Health Insurance Company
Employers
- Employer Health Care Arrangements
- Employer Shared Responsibility
- Family HRAs and Section 162(m)(6) Relation to Clinical Risk-Bearing Entities
- 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