Questions and answers have been prepared for each of the provisions listed below. The IRS will update this page as additional information or new guidance becomes available. Individuals and families Additional Medicare Tax Corrected, Incorrect or Voided Forms 1095-A for Tax Years 2014, 2015 and 2016 Health Care Information Forms for Individuals Health Flexible Spending Arrangements (FSA) Individual Shared Responsibility Net Investment Income Tax Premium Tax Credit Reporting Social Security Numbers to Your Health Insurance Company Employers Employer Health Care Arrangements Employer Shared Responsibility Family HRAs and Section 162(m)(6) Relation to Clinical Risk-Bearing Entities PDF Health Flexible Spending Arrangements (FSA) Information Reporting by Employers on Form 1094-C and Form 1095-C Information Reporting by Health Coverage Providers (Section 6055) Information Reporting of Offers of Health Insurance Coverage by Employers (Section 6056) PCORI - Patient Centered Outcomes Research Institute - Trust Fund Fee Reporting Social Security Numbers to Your Health Insurance Company Reporting Value of Employer-Provided Health Coverage on Form W-2 Small Business Health Care Tax Credit Other entities and organizations Disclosure or Use of Information by Tax Return Preparers IRC 7216 Disclosure of Certain Taxpayer Information to Verify Eligibility for Health Care Affordability Programs Information Reporting by Health Coverage Providers (Section 6055) Medical Device Excise Tax Medical Loss Ratio PCORI - Patient Centered Outcomes Research Institute - Trust Fund Fee Reporting Social Security Numbers to Your Health Insurance Company Retiree Drug Subsidies Transitional Reinsurance Program Related ACA information center for tax professionals Individual shared responsibility provision The Premium Tax Credit – The basics Small Business Health Care Tax Credit Employer shared responsibility provisions Information Reporting by ALEs Information Reporting by Coverage Providers Affordable Care Act information returns (AIR) HealthCare.gov (tiếng Anh) How to correct an electronically filed return rejected for a missing Form 8962
