Roll Call: Latest News on Capitol Hill, Congress, Politics and Elections
December 2, 2015

New Tax Forms Released for Documenting Health Coverage

The IRS has fleshed out new reporting requirements stemming from the Affordable Care Act, including instructions for how taxpayers should calculate penalties if they fail to purchase insurance.

Under the law, taxpayers filing returns next year need to meet the new reporting requirements.

On Thursday, the IRS unveiled a variety of draft tax forms for documenting individual and employer health insurance coverage and instructions for calculating tax penalties for failing to purchase insurance.

The healthcare law included a tax penalty that kicks in if many Americans don’t purchase insurance. The penalty is designed to serve as an incentive for people to buy coverage.

However, there is some question about how many people will actually pay the penalties. A recent analysis from the Congressional Budget Office found that a little more than 1 percent of Americans will end up paying it, in large part because of exemptions granted by the Obama administration.

Some of those exemptions cover people whose plans were cancelled because they did not meet the Affordable Care Act’s requirements.

Here is a list of draft IRS forms:

Insurance Coverage Reporting:

Individual Tax Forms:

  • Form 1040-A:  Individual Income Tax Return
  • Form 1094-B:  Transmittal of Health Coverage Information Returns
  • Form 1094-C:  Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Return
  • Form 8962:  Premium Tax Credit
  • Form 8965:  Health Care Coverage Exemptions

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    Nov. 30
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    Nov. 30
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    Nov. 30
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    Nov. 30
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    Nov. 30
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    Nov. 30
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    Nov. 30
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    Nov. 30
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    Nov. 30
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    Nov. 30
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    Nov. 30
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    Nov. 30
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    Nov. 30
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    Nov. 30
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    Nov. 30
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    Nov. 30
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    Nov. 30
    5:56 p.m.

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    Nov. 30
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    Nov. 30
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    Nov. 30
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    Nov. 30
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    Nov. 30
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    Nov. 30
    7:37 p.m.

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    Nov. 30
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    Nov. 30
    8:02 p.m.

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    Nov. 30
    8:02 p.m.

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    Nov. 30
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    Nov. 30
    8:22 p.m.

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    Nov. 30
    8:25 p.m.

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    Nov. 30
    9 p.m.

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    Nov. 30
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    Nov. 30
    10:28 p.m.

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    Nov. 30
    10:42 p.m.

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    Nov. 30
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  136. Anonymous

    Dec. 1
    12:17 a.m.

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    Dec. 1
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    Dec. 1
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    Dec. 1
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    Dec. 1
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