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The affordable care act (aca) tax provisions include tax changes, benefits, and responsibilities affecting individuals, families, organizations and employers. Find health care tax forms and information on the individual shared responsibility provision, exemptions, payments and the premium tax credit. If it is an ale and, therefore, subject to the employer shared responsibility provisions

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To whom it must offer minimum essential coverage to avoid an employer shared responsibility payment. You must also meet the other eligibility criteria. Learn how the size and structure of a workforce can determine what health coverage requirements apply to employers under the affordable care act (aca).

Find answers to commonly asked questions about employer shared responsibility provisions under the affordable care act (aca).

The following questions and answers provide information about why you need to report your social security number to your health insurance company. Remember that simply meeting the income requirements does not mean you're eligible for the premium tax credit