IRS Health Care Tax Tip 2016-64, August 10, 2016 Whether you are a business owner, tax manager, employee benefits manager or health coverage providers, the IRS knows that you want to understand how the health care law may affect your organization. When questions come up, IRS.gov/aca is a great place for you to begin finding the answers you need – when you need them. At IRS.gov/aca, you’ll find frequently asked questions, legal guidance, and links to other useful sites. You can also access valuable information about specific topics, including rules and responsibilities for employers, as well as tax provisions for insurers, tax-exempt organizations and other businesses. Resources for Employers and Coverage Providers You can use social media tools to find information about the health care law. IRS Videos Health Care playlist on YouTube Are You an Applicable Large Employer? Highlights for Self-Insured Employers Small Business Health Care Tax Credit @IRSNews on Twitter Health care tax tips come out weekly, and provide information about rules and requirements related to ACA. You can also browse our health care tax tip archive to read all the tax tips published since 2013. Pre-recorded webinars covering topics that include the corrections process for information returns, an overview of the employer shared responsibility provision, and information reporting. If you prefer to see the presentation slides, you can view them on the Affordable Care Act Information Returns (AIR) Program Overview page. ACA Information Center for ALEs – one stop-shop webpage with links to an array of resources. The Taxpayer Advocate Service Estimator tools assist you in estimating credits and payments related to the Affordable Care Act. Electronic publications covering topics to help your organization understand ACA: Publication 5215, Understanding Reporting Responsibilities of the health care law (PDF) (obsolete) Publication 5208, Are you an applicable large employer? PDF Publication 5200, What employers need to know PDF Publication 5196, Understanding employer reporting requirements of the health care law (PDF) (obsolete) Publication 5165, Guide for Electronically Filing Affordable Care Act Information Returns For Software Developers and Transmitters – Processing Year 2016 PDF Our questions and answers cover a wide range of topics related to the health care law: Employer shared responsibility Information reporting by employers on Form 1094-C and 1095-B Information reporting by health coverage providers Reporting of offers of health insurance coverage by employers You can also access a web-based IRS flyer, Health Care Law Online Resources PDF, for links to other federal agencies that also have a role in the health care law. We also translate many of our ACA resources into Spanish; they are available at Disposiciones Tributarias de la Ley de Cuidado de Salud a Bajo Precio. Health care tax tips Health Care Tax Tips Health Care Tax Tips - December 2016 Health Care Tax Tips - November 2016 Health Care Tax Tips - October 2016 Health Care Tax Tips - September 2016 Health Care Tax Tips Related HealthCare.gov(영어) 개인 책임 분담 조항(영어) 보험료 세액 공제 - 기초 정보(영어) 의료보험 개혁법 - 세금 신고서 제출시 예상해야 할 것들(영어) 세금신고 기간을 위해 건강보험 관련 자료 모으기(영어) 세무 전문가를 위한 ACA 정보 센터(영어) 양식 8962의 미제출 이유로 거부된 전자로 제출된 신고서 정정하는 방법