Affordable Care Act of 2010: News releases, multimedia and legal guidance
Find Affordable Care Act legal guidance and other resources that provide more information about tax provisions that affect individuals, families, businesses, insurers, tax-exempt organizations and government entities.
Health care tax tips, news releases, fact sheets and filing season statistics
Health care tax tips
Health Care Tax Tips – Concise and useful information designed to help individuals and employers understand the tax-related provisions of the Affordable Care Act
News releases
- IR-2021-84, IRS suspends requirement to repay excess advance payments of the 2020 Premium Tax Credit; those claiming net Premium Tax Credit must file Form 8962
- IR-2018-108, IRS provides certain small employers with relief for the small business health care tax credit for 2017 and later years
- 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 sheets
- Fact Sheet 2021-08, More details about changes for taxpayers who received advance payments of the 2020 Premium Tax Credit
- 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 on 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 PDF
- 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 PDF
ACA filing season statistics
- 2016 Filing Season Data - January 2017 PDF
- 2015 Filing Season Data – October 2015 PDF
- 2015 Filing Season Data – July 2015 PDF
- 2015 IRS Data Book (10/01/14 - 09/30/15) PDF
- 2014 IRS Data Book (10/01/13 - 09/30/14) PDF
Flyers, publications, trifolds and additional materials
General information
- Publication 5093, Health Care Law Online Resources PDF
- Publication 5187, Affordable Care Act: What You and Your Family Need to Know PDF
- Publication 5243 (EN-SP), Health Care Law Reminder - Affordable Care Act Section 1502(c) PDF
Individuals and families
- Individual Shared Responsibility Provision
- Facts about Health Coverage Exemptions (Publication 5172) PDF
- Premium Tax Credit (PTC) (Publication 974) PDF
- The Premium Tax Credit; Your Credit. Your Choice (Publication 5120) PDF
- Report changes to the Marketplace as they happen (Publication 5152) PDF
Employers
- Applicable Large Employers Information Center
- Affordable Care Act: Are you an applicable large employer? (Publication 5208) PDF
- Affordable Care Act: What employers need to know (Publication 5200) PDF
- Flyer on the small business health care tax credit for small employers (Publication 4862) PDF
- Guide for Electronically Filing Affordable Care Act (ACA) Information Returns for
Software Developers and Transmitters (Processing Year 2019) (Publication 5165) PDF
- Test Package for Electronic Filers of Affordable Care Act (ACA) Information Returns (AIR), Processing Year 2019 (Publication 5164) PDF
- Affordable Care Act (ACA) Information Returns (AIR) Submission Composition and Reference Guide (Publication 5258) PDF
Additional materials
- IRS Commissioner Koskinen testimony on IRS' implementation of the Affordable Care Act before the House Ways and Means Subcommittee on Health, September 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)
- Health care postcard notice for small employers (Notice 1397, obsolete)
Social media, YouTube videos, webinars and podcasts
Social media
YouTube videos
- Individuals and Families
- Flexible Spending Arrangement Carryover Provision English | Spanish | ASL (Obsolete)
- Individual Shared Responsibility Provision English | Spanish | ASL (Obsolete)
- Premium Tax Credit: Change in Circumstances | ASL
- Health Care Law: Are You an Applicable Large Employer? English | ASL
- Health Care Law: Employer Shared Responsibility Payments English | Spanish | ASL (Obsolete)
- Health Care Law: Highlights for Applicable Large Employers | ASL
- Health Care Law: Highlights for Self-Insured Employers | ASL
- Health Care Law: Information Reporting for Employers English | Spanish | ASL (Obsolete)
- Health Care Law: Information Reporting for Self-Insured Employers | ASL
- Small Business Health Care Tax Credit | ASL
Webinars
- Employer Shared Responsibility Provision
- Information Reporting Requirements for Providers of Minimum Essential Coverage
Podcasts
- Flexible Spending Arrangement Carryover Provision: (Obsolete)
- Health Care Law: Are You an Applicable Large Employer? (Obsolete)
- Health Care Law: Employer Shared Responsibility Payments English (Obsolete)
- Health Care Law: Highlights for Self Insured Employers (Obsolete)
- Health Care Tax Law: Information Reporting for Employers (Obsolete)
- Individual Shared Responsibility-Overview: English | Spanish (Obsolete)
- Premium Tax Credit Changes in Circumstances – Introduction (Obsolete)
- Small Business Health Care Tax Credit (Obsolete)
Legal guidance
Announcements
- Announcement 2011-37, Portion of Form 990 Schedule H Optional for Tax-Exempt Hospitals for Tax Year 2010 PDF
- Announcement 2011-20, Delayed Filing Season for Certain Tax-Exempt Hospitals PDF
Regulations
- REG-109128-21, Information Reporting of Health Insurance Coverage and Other Issues under §§ 5000A, 6055, and 6056 PDF
- NPRM-REG-124810-19, Guidance Clarifying Premium Tax Credit Unaffected by Suspension of Personal Exemption Deduction
- REG-134438-15, Health Insurance Providers Fee PDF
- REG-123829-16, Electronic Filing of the Report of Health Insurance Provider Information PDF
- REG-103058-16, Information Reporting of Catastrophic Health Coverage and Other Issues Under Section 6055
- REG-109086-15, Premium Tax Credit NPRM VI PDF
- REG-135702-15, Expatriate Health Plans PDF
- REG-143800-14, Minimum Value of Eligible Employer-Sponsored Health Plans PDF
- REG–143416–14, Health Insurance Providers Fee
- REG-132751-14, Amendments to Excepted Benefits PDF
- REG-145878-14, Summary of Benefits and Coverage and Uniform Glossary PDF
- REG-129786-14, Coverage of Certain Preventive Services Under the Affordable Care Act PDF
- REG-129507-14, Coverage of Certain Preventive Services Under the Affordable Care Act PDF
- REG-123286-14, Branded Prescription Drug Fee PDF
- REG-123286-14 – Correction
- REG-141036–13 Corrections
Treasury decisions (TD)
- TD 9830, Health Insurance Providers Fee
- TD 9823, Branded Prescription Drug Fee
- TD 9822, Health Insurance Premium Tax Credit
- TD 9804, Premium Tax Credit Regulation VI PDF
- TD 9772, Modification of Treatment of Certain Health Organizations PDF
- TD 9745, Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the
Health Insurance Premium Tax Credit PDF
- 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 PDF
- TD 9724, Summary of Benefits and Coverage and Uniform Glossary PDF
- TD 9711, Health Insurance Providers Fee PDF
- 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 PDF
- TD 9684, Branded Prescription Drug Fee PDF
- TD 9684 – Correction 2
- TD 9684 – Correction 1
- TD 9660 – Correction 2
- TD 9660 – Correction 1
Notices
- Notice 2022-59, Sections 4375 & 4376 – Insured and Self-Insured Health Plans Adjusted Applicable Dollar Amount for Fee Imposed by Sections 4375 and 4376 PDF
- Notice 2022-04, Adjusted Applicable Dollar Amount for Fee Imposed by Sections 4375 and 4376 PDF
- Notice 2020-84, Sections 4375 & 4376 – Insured and Self-Insured Health Plans PDF
- Notice 2020-66, Guidance regarding the premium tax credit and Medicaid coverage of COVID-19 testing and diagnostic services PDF
- Notice 2020-44, Sections 4375 & 4376 – Insured and Self-Insured Health Plans PDF
- Notice 2019-63, Transition Relief Related to Health Coverage Reporting Required by I.R.C. Sections 6055 and 6056 for 2019 PDF
- Notice 2019-50, Health Insurance Providers Fee; Procedural and Administrative Guidance PDF
- Notice 2019-05, 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 for the 2018 Tax Year PDF
- Notice 2018-94, Extension of Due Date for Furnishing Statements and of Good Faith Transition Relief Under IRC Sections 6721 and 6722 for Reporting Required by IRC Sections 6055 and 6056 for 2018 PDF
- Notice 2018-88, Section 4980H — Shared Responsibility for Employers Regarding Health Coverage PDF
- Notice 2018-85, Sections 4375 & 4376 – Insured and Self-Insured Health Plans Adjusted Applicable Dollar Amount for Fee Imposed by §§ 4375 and 4376 PDF
- Notice 2018-27, Section 45R Relief with Respect to the Tax Credit for Employee Health Insurance Expenses of Certain Small Employers for 2017 and Later Years PDF
- Notice 2018-12, Notice of Transition Relief Regarding the Application of Section 223 to Certain Health Plans Providing Benefits for Male Sterilization or Male Contraceptives PDF
- Notice 2018-06, Extension of Due Date for Furnishing Statements for Reporting Required by IRC Sections 6055 and 6066 for 2017 PDF
- Notice 2017-74, Section 5000A Guidance for Individuals with No Available Marketplace Bronze-level Plan PDF
- Notice 2017-67, Qualified Small Employer Health Reimbursement Arrangements PDF
- Notice 2017-61, Sections 4375 & 4376 – Insured and Self-Insured Health Plans - Adjusted Applicable Dollar Amount for Fee Imposed by §§ 4375 and 4376 PDF
- Notice 2017-41, Information Reporting on Minimum Essential Coverage Under a Catastrophic Plan PDF
- Notice 2017-20, Extension of Period for Furnishing Written QSHERA Notice to Eligible Employees PDF
- 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 PDF
- Notice 2016-75, Section 45R – 2016 Guidance with Respect to the Tax Credit for Employee Health Insurance Expenses of Certain Small Employers PDF
- Notice 2016-70, Extension of Due Date for Furnishing Statements and of Good-Faith Transition Relief Under I.R.C. Sections 6721 and 6722 PDF
- Notice 2016-64, Sections 4375 & 4376 – Insured and Self-Insured Health Plans, Adjusted Applicable Dollar Amount for Fee Imposed by §§ 4375 and 4376 PDF
- Notice 2016-17, Application of the Market Reforms and Other Provisions of the Affordable Care Act to Student Health Coverage PDF
- Notice 2016-14, Health Insurance Providers Fee; Procedural and Administrative Guidance PDF
- Notice 2016-04, Extension of the Due Dates For 2015 Information Reporting Under §§ 6055 and 6056 PDF
- Notice 2016-02, Claiming the Health Coverage Tax Credit for 2014 and 2015 PDF
- 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 PDF
- Notice 2015-68, Information Reporting on Minimum Essential PDF
- Notice 2015-60, Insured and Self-Insured Health Plans Adjusted Applicable Dollar Amount for Fee Imposed by §§ 4375 and 4376 PDF
- Notice 2015-52, Section 4980I — Excise Tax on High Cost Employer-Sponsored Health Coverage PDF
- 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 PDF
- Notice 2015-43, Expatriate Health Coverage Clarification Act of 2014 PDF
- Notice 2015-37, Eligibility for Minimum Essential Coverage for Purposes of the Premium Tax Credit PDF
- Notice 2015-30, Penalty Relief Related To Incorrect Or Delayed Forms 1095-A PDF
- Notice 2015-29, Health Insurance Providers Fee; Procedural and Administrative Guidance PDF
- Notice 2015-22, Transitional Relief from Estimated Tax Additions to Tax for Farmers and Fishermen who Receive Erroneous Forms 1095-A
- Notice 2015-17, Guidance on the Application of Code § 4980D to Certain Types of Health Coverage Reimbursement Arrangements PDF
- Notice 2015-16, Section 4980I — Excise Tax on High Cost Employer-Sponsored Health Coverage PDF
- Notice 2015-9, Penalty Relief Related to Advance Payments of the Premium Tax Credit for 2014 PDF
- Notice 2015-8, Section 45R – 2015 Guidance with Respect to the Tax Credit for Employee Health Insurance Expenses of Certain Small Employers PDF
- 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 PDF
- Notice 2014-71, Eligibility for Minimum Essential Coverage Under Pregnancy-Based Medicaid and CHIP Programs PDF
- Notice 2014-69, Group Health Plans that Fail to Cover In-Patient Hospitalization Services PDF
- Notice 2014-67, Private business use of tax-exempt bond financed facilities PDF
- Notice 2014-56, Insured and Self-Insured Health Plans – Adjusted Applicable Dollar Amount for Fee Imposed by §§ 4375 and 4376 PDF
- Notice 2014-55, Additional Permitted Election Changes for Health Coverage under § 125 Cafeteria Plans PDF
- Notice 2014-49, Section 4980H – Shared Responsibility for Employers Regarding Health Coverage – Approach to Changes in Measurement Periods or Methods Applicable to an Employee PDF
- Notice 2014-47, Health Insurance Providers Fee PDF
- Notice 2014-42, Branded Prescription Drug Fee; Procedural and Administrative Guidance PDF
- Notice 2014-24, Health Insurance Providers Fee; Procedural and Administrative Guidance PDF
- Notice 2014-23, Eligibility for Premium Tax Credit for Victims of Domestic Abuse PDF
- Notice 2014-10, Section 5000A Transition Relief for Individuals with Certain Government-Sponsored Limited-Benefit Health Coverage PDF
- Notice 2014-6, Section 45R – Transition Relief with Respect to the Tax Credit for Employee Health Insurance Expenses of Certain Small Employers PDF
- Notice 2014-3, Proposed Procedures for Charitable Hospitals to Correct and Disclose Failures to Meet § 501(r) PDF
- Notice 2014-2, Reliance on Proposed Regulations for Tax-exempt Hospitals PDF
- 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 PDF
- 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 PDF
- Notice 2013-57, Preventive health services required under Public Health Service Act section 2713 and preventive care for purposes of Health Savings Accounts PDF
- Notice 2013-51, Branded Prescription Drug Fee; Guidance for the 2014 Fee Year PDF
- Notice 2013-45, Transition Relief for 2014 Under §§ 6055 (§ 6055 Information Reporting), 6056 (§ 6056 Information Reporting) and 4980H (Employer Shared Responsibility Provisions) PDF
- 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 PDF
- Notice-2013-41, Eligibility for Minimum Essential Coverage for Purposes of the Premium Tax Credit PDF
- Notice 2012-77, Interim Guidance and Request for Comments; Medical Device Excise Tax; Manufacturers Excise Taxes; Constructive Sale Price; Deposit Penalties PDF
- Notice 2012-59, Guidance on 90-Day Waiting Period Limitation Under Public Health Service Act § 2708 PDF
- Notice 2012-58, Determining Full-Time Employees for Purposes of Shared Responsibility for Employers Regarding Health Coverage (§ 4980H) PDF
- Notice Requesting Information Regarding Stop Loss Insurance PDF
- 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 PDF
- Notice 2012-37, Extension of Interim Guidance on Modification of Section 833 Treatment of Certain Health Organizations PDF
- Notice 2012-33, Request for Comments on Reporting by Applicable Large Employers on Health Insurance Coverage Under Employer-Sponsored Plans PDF
- Notice 2012-32, Request for Comments on Reporting of Health Insurance Coverage PDF
- Notice 2012-31, Minimum Value of an Employer-Sponsored Health Plan PDF
- Notice 2012-17, Frequently Asked Questions from Employers Regarding Automatic Enrollment, Employer Shared responsibility, and Waiting Periods PDF
- Notice 2012-9, Interim Guidance on Informational Reporting to Employees of the Cost of Their Group Health Insurance Coverage PDF
- Notice 2012-4, Certain Filing Changes for Tax-Exempt Organizations PDF
- Notice 2011-92, Branded Prescription Drug Fee; Guidance for the 2012 Fee Year PDF
- Notice 2011-73, Request for Comments on Health Coverage Affordability Safe Harbor for Employers (Section 4980H) PDF
- Notice Soliciting Comments on Summary of Benefits and Coverage and Uniform Glossary — Templates, Instructions, and Related Materials Under the Public Health Service Act PDF
- Notice 2011-52, Notice and Request for Comments Regarding the Community Health Needs Assessment Requirements for Tax-exempt Hospitals PDF
- Notice 2011-51, Extension of Interim Guidance on Modification of Section 833 Treatment of Certain Health Organizations PDF
- Notice 2011-46, Deferral of Dates Related to the 2011 Branded Prescription Drug Fee PDF
- Notice 2011-36, Request for Comments on Shared Responsibility for Employers Regarding Health Coverage (Section 4980H) PDF
- 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 PDF
- Notice 2011-28, Interim Guidance on Informational Reporting to Employees of the Cost of Their Group Health Insurance Coverage PDF
- Notice 2011-23, Request for Comments Regarding Application of § 501(c)(29) of the Internal Revenue Code PDF
- Notice 2011-20, 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) PDF
- 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 PDF
- Notice 2011-4, Certain Changes in Method of Accounting for Organizations to which Section 833 Applies PDF
- Notice 2011-2, Guidance on the Application of Section 162(m)(6) PDF
- Notice 2011-1, Affordable Care Act Nondiscrimination Provisions Applicable to Insured Group Health Plans PDF
- Notice 2010-89, Request for Comments Regarding the Excise Tax on Medical Devices PDF
- Notice 2010-82, Tax Credit for Employee Health Insurance Expenses of Small Employers PDF
- Notice 2010-79, Modification of Section 833 Treatment of Certain Health Organizations PDF
- Notice 2010-71, Branded Prescription Drug Sales PDF
- 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) PDF
- Notice 2010-66, Interim Guidance on the Adoption Credit PDF
- Notice 2010-63, Request for Comments on Requirements Prohibiting Discrimination in Favor of Highly Compensated Individuals in Insured Group Health Plans PDF
- Notice 2010-59, IRS Issues Guidance Explaining 2011 Changes to Flexible Spending Arrangements PDF
- 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 PDF (Note: The amendments referenced in this notice were repealed in April 2011.)
- Notice 2010-45, Qualifying Therapeutic Discovery Project Credit PDF
- Notice 2010-44, Tax Credit for Employee Health Insurance Expenses of Small Employers PDF
- Notice 2010-39, Request for Comments Regarding Additional Requirements for Tax-Exempt Hospitals PDF
- Notice 2010-38, Tax Treatment of Health Care Benefits Provided With Respect to Children Under Age 27 PDF
- Notice Requesting Information Regarding Value-Based Insurance Design in Connection With Preventive Care Benefits PDF
- 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 PDF
- Notice on Medical Loss Ratios Requesting Comments Regarding Section 2718 of the Public Health Service Act Regulations PDF
Revenue procedures
- Revenue Procedure 2022-34 PDF , Indexing adjustments for certain provisions under § 36B of the Internal Revenue Code (Code)
- Revenue Procedure 2021-36 PDF , Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. This revenue procedure provides the applicable percentage table (Applicable Percentage Table) in § 36B(b)(3)(A) of the Internal Revenue Code (Code) for taxable years beginning in calendar year 2022.
- Revenue Procedure 2020-36 PDF PDF, Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. This revenue procedure provides indexing adjustments for certain provisions under § 36B of the Internal Revenue Code. In particular, it updates the applicable percentage table in § 36B(b)(3)(A)(i) (Applicable Percentage Table) for calendar year 2021.
- Revenue Procedure 2019-29 PDF provides indexing adjustments required by statute for certain provisions under section 36B. Specifically, this revenue procedure updates the applicable percentage table used to calculate an individual’s premium tax credit for taxable years beginning in calendar year 2020 and updates the required contribution percentage for plan years beginning after calendar year 2019.
- Revenue Procedure 2018-43 PDF provides the monthly national average premium for qualified health plans that have a bronze level of coverage and are offered through Exchanges for taxpayers to use in determining their maximum individual shared responsibility payment.
- Revenue Procedure 2017-48 PDF provides the monthly national average premium for qualified health plans that have a bronze level of coverage and are offered through 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 2017-36 PDF provides indexing adjustments for certain provisions under sections 36B and 5000A of the Internal Revenue Code. In particular, it updates the Applicable Percentage Table in § 36B(b)(3)(A)(i) to provide the Applicable Percentage Table for 2018.
- Revenue Procedure 2016-43 PDF 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 PDF provides indexing adjustments for certain provisions under sections 36B and 5000A of the Internal Revenue Code.
- Revenue Procedure 2015-21 PDF 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 PDF 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 PDF 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 PDF provides indexing adjustments for certain provisions under sections 36B and 5000A of the Internal Revenue Code.
- Revenue Procedure 2014-46 PDF 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 PDF 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 PDF provides indexing adjustments for certain provisions under sections 36B and 5000A of the Internal Revenue Code.
- Revenue Procedure 2012-11 PDF 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 PDF , Administrative, Procedural, and Miscellaneous. Section 3, Adoption Credit
- Revenue Procedure 2011-24 PDF 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 PDF 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 PDF 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 PDF
- Revenue Ruling 2010-23, Obsoletes Rev. Rul. 2003-102, prior guidance on reimbursing expenses for over-the-counter drugs from employer health plans PDF
- Revenue Ruling 2010-13, Section 45R — Average premium for small group market for determining the small employer health insurance credit PDF
