The IRS has a website dedicated to helping help both individuals and employers with health care reform compliance.
Individuals
The shared responsibility provisions of the Affordable Care Act require individuals to have qualifying health insurance, satisfy an exemption, or pay a penalty. Some individuals are eligible for a tax credit through the Health Insurance Marketplace. The IRS provides information to help individuals understand coverage, tax credits, and payment for coverage.
Employers
The Affordable Care Act places many requirements on employers, particularly employers with self-funded health plans. The IRS provides information on determining if an employer is a large or small employer, and then offers FAQs on health care reform compliance.
To access the IRS website, click here.