IRS Updates ACA Questions and Answers

Although the incoming Trump Administration has said it will move swiftly to repeal some or all of the Affordable Care Act (ACA), it is unclear what effect this may have on the current tax provisions.  In any event, tax professionals need to be concerned with current filing requirements for 2016 returns.

To assist in that effort, The IRS has updated three sets of Questions and Answers related to information reporting requirements and shared responsibility provisions for employers. They are now posted on the Affordable Care Act Tax Provisions Questions and Answers page on

  • Information Reporting by Employers on Form 1094-C and Form 1095-C - These Q&As provide additional information about completing Form 1094-C and Form 1095-C for calendar year 2016 that are to be filed in 2017. The Q&As may be used in conjunction with the Instructions for Forms 1094-C and 1095-C, which provide detailed information about completing the forms.
  • Reporting of Offers of Health Insurance Coverage by Employers - Certain employers are required to report to the IRS information about whether they offered health coverage to their employees and if so, information about the coverage offered. This information also must be provided to employees. These Q&As address these reporting requirements.

Employer Shared Responsibility Provisions Under the Affordable Care Act - The Affordable Care Act added the employer shared responsibility provisions under section 4980H of the Internal Revenue Code. These updated Q&As provide information about the employer shared responsibility provisions.

The ACA, at this time, has yet to be repealed or replaced.  The current filing requirements are still the law of the land.

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