The IRS is committed to helping both employers and individuals understand the Affordable Care act and their responsibilities under the Act.
IRS.gov/aca provides frequently asked questions, explanations of the rules and links to other sites with information about ACA. The IRS also provides the following publications for employers:
- Applicable Large Employers Information Center
- Affordable Care Act Reporting Responsibilities for Health Coverage Providers (Publication 5215) English
- Affordable Care Act: Are you an applicable large employer? (Publication 5208) English
- Affordable Care Act: What employers need to know (Publication 5200) English
- Flyer on the small business health care tax credit for small employers: (Publication 4862): English | Spanish
- Understanding employer reporting requirements of the health care law (Publication 5196) English
- Guide for Electronically Filing Affordable Care Act (ACA) Information Returns For Software Developers and Transmitters (Processing Year 2016) (Publication 5165) English
- Test Package for Electronic Filers of Affordable Care Act (ACA) Information Returns (AIR), Tax Year 2015 (Publication 5164) English
