IRS Health Care Tax Tip 2015-22, April 2, 2015 The Affordable Care Act, also known as the health care law, adds new health insurance coverage and financial assistance options for individuals and families. IRS.gov/aca explains the tax benefits and responsibilities for individuals and families. This includes information about the individual shared responsibility provision and premium tax credit provision. It also provides basic information about how health insurance choices you make may affect the tax return you file. IRS electronic publications include: Publication 5187 PDF – Health Care Law: What’s New for Individuals & Families Publication 974 PDF – Premium Tax Credit Publication 5093 PDF – Healthcare Law Online Resources Publication 5120 PDF – Facts about the Premium Tax Credit Publication 5121 (PDF) – Premium Tax Credit: Need help paying for health insurance premiums? (obsolete) Publication 5152 PDF – Premium Tax Credit: Report changes in circumstances to the Marketplace when they happen Publication 5156 (PDF) – Facts about Individual Shared Responsibility Provision (obsolete) Publication 5172 PDF – Facts about Health Coverage Exemptions Watch the IRS You Tube videos for an overview of the individual shared responsibility provision and the premium tax credit. Subscribe to Health Care Tax Tips to understand the tax provisions of health care law. IRS.gov/aca has the most updated information about the Affordable Care Act tax provisions for individuals and families. IRS.gov/aca also provides information about rules and responsibilities for employers, as well as tax provisions for insurers, tax-exempt organizations, and other businesses. Subscribe to IRS Tax Tips to get easy-to-read tips via e-mail from the IRS. HealthCare.gov Learn more about the Affordable Care Act. Visit HealthCare.gov Related HealthCare.gov Individual shared responsibility provision The Premium Tax Credit – The basics Affordable Care Act – What to expect when filing your tax return Gathering your health coverage documentation for the tax filing season ACA information center for tax professionals How to correct an electronically filed return rejected for a missing Form 8962