Information for Your Individual Client
- What is Minimal Essential Coverage (MEC)?
- Does my client qualify for an exemption from MEC?
- What is the Premium Tax Credit?/FAQs
- Why it is important to report life & income changes to the Marketplace (Exchange)
- When would my client need to make an Individual Shared Responsibility Payment(ISRP)?/FAQs
- What is a coverage month for the Shared Responsibility Payment? see FAQ 19
- Who is included in a tax household?
- What amounts are included in household income?
- Does Additional Medicare Tax apply to my client?/FAQs
- Does my client need to file and pay Net Investment Income Tax?/FAQs
Information for Your Business Client
- What are the Employer Shared Responsibility Provisions of ACA?/FAQs
- Is my client an Applicable Large Employer (ALE)?
- Who should my client count as full time employees (FTE)?
- Does your business have 50 or more full-time equivalent (FTE) employees?
- Does your business have fewer than 50 full-time equivalent (FTE) employees?
- Does your client qualify for the Small Business Health Care Tax Credit?
Information for Your Payroll Client
- How does my client report Employer Sponsored Health Coverage on Form W-2?
- How does my client report the Additional Medicare Tax on Form W-2? see FAQ 52
- How does my client report the Additional Medicare Tax on Form 941? see FAQ 51
- Affordable Care Act (ACA) Tax Provisions
- How does disclosure or use of tax information under Section 7216 relate to ACA?
- Affordable Care Act Return Preparer Best Practices