The tax provisions of the Affordable Care Act are overseen by the IRS. From verifying that consumers complied with the individual mandate to confirming the income reported for premium tax credits, the IRS is a major player in implementing healthcare reform.
Immigrants, the ACA, and Tax-Filing
In a November 2014 question and answer, the National Immigration Law Center addresses immigrants’ concerns when applying for health insurance or filling out tax returns.
When the Individual Mandate Doesn’t Apply
This September 2014 fact sheet from the IRS highlights cases that would exempt individuals from purchasing health insurance. The sheet identifies whether individuals should seek an exemption from the IRS or the marketplace.
IRS Info on Form 1095-A
This December 2014 fact sheet from the IRS details what information will be included in the new document sent to all consumers who purchased 2014 coverage through the federal marketplace. The Form 1095-A records the monthly premiums and the tax credits.