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1040x Instructions For Dummies

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1040x Instructions For Dummies

1040x instructions for dummies Index A Accountable plan, Accountable plans. 1040x instructions for dummies Additional Medicare Tax, What's New, Introduction, Additional Medicare Tax. 1040x instructions for dummies Administrators, Teachers or administrators. 1040x instructions for dummies American Samoa, Residents of Puerto Rico, the U. 1040x instructions for dummies S. 1040x instructions for dummies Virgin Islands, Guam, the CNMI, and American Samoa. 1040x instructions for dummies , Specified U. 1040x instructions for dummies S. 1040x instructions for dummies possessions. 1040x instructions for dummies Assistance (see Tax help) C Cantors, Cantors. 1040x instructions for dummies Christian Science Practitioners, Table 1. 1040x instructions for dummies Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Practitioners. 1040x instructions for dummies , Christian Science Practitioners and Readers, Members of the Clergy Readers, Table 1. 1040x instructions for dummies Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Readers. 1040x instructions for dummies , Christian Science Practitioners and Readers Common-law employee, Common-law employee. 1040x instructions for dummies Commonwealth of the Northern Mariana Islands (CNMI), Residents of Puerto Rico, the U. 1040x instructions for dummies S. 1040x instructions for dummies Virgin Islands, Guam, the CNMI, and American Samoa. 1040x instructions for dummies , Specified U. 1040x instructions for dummies S. 1040x instructions for dummies possessions. 1040x instructions for dummies Comprehensive example, Comprehensive Example, Attachment 2—John E. 1040x instructions for dummies White011-00-2222 Worksheet 4. 1040x instructions for dummies Figuring Net Self-Employment Income for Schedule SE (Form 1040) Credit Earned income, Earned Income Credit Retirement savings contributions, Retirement savings contributions credit. 1040x instructions for dummies D Deduction for self-employment tax, Deduction for SE Tax E Earned income credit, Earned Income Credit Effective date Exemption from FICA taxes, Effective date. 1040x instructions for dummies Exemption from self-employment (SE) tax, Effective date of exemption. 1040x instructions for dummies , Effective date of exemption. 1040x instructions for dummies Employment status, Employment status for other tax purposes. 1040x instructions for dummies Estimated tax, Income Tax Withholding and Estimated Tax Exclusion, foreign earned income, Foreign Earned Income Exemption Form 4029, Table 2. 1040x instructions for dummies The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4029 Form 4361, Table 2. 1040x instructions for dummies The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4361 From FICA taxes, Exemption From FICA Taxes From self-employment (SE) tax, Exemption From Self-Employment (SE) Tax, Refunds of SE tax paid. 1040x instructions for dummies F Federal Insurance Contributions Act (see FICA) FICA Earnings covered, Table 1. 1040x instructions for dummies Are Your Ministerial Earnings* Covered Under FICA or SECA? Effective date of exemption, Effective date. 1040x instructions for dummies Election to exclude church employees, Election by Church To Exclude Its Employees From FICA Coverage Filing requirements for most taxpayers, Filing Your Return Foreign earned income, Foreign Earned Income Form 1040, Excess rental allowance. 1040x instructions for dummies , Health Insurance Costs of Self-Employed Ministers, Deduction for SE Tax, Exemption from SE tax. 1040x instructions for dummies , Form 1040, , 1040-ES, Income Tax Withholding and Estimated Tax 1040X, Refunds of SE tax. 1040x instructions for dummies , Refunds of SE tax paid. 1040x instructions for dummies 2106-EZ, 4029, Table 2. 1040x instructions for dummies The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4029, Exemption from SE tax. 1040x instructions for dummies 4361, Table 2. 1040x instructions for dummies The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4361, Exemption from SE tax. 1040x instructions for dummies 8959, What's New, Introduction, Additional Medicare Tax. 1040x instructions for dummies 941, Forms 941, 943, and 944. 1040x instructions for dummies 943, Forms 941, 943, and 944. 1040x instructions for dummies 944, Forms 941, 943, and 944. 1040x instructions for dummies Schedule A (Form 1040), Schedule C-EZ (Form 1040), Schedule SE (Form 1040), SS-8, Form SS-8. 1040x instructions for dummies Free tax services, Free help with your tax return. 1040x instructions for dummies G Gross income Amounts included in, Amounts included in gross income. 1040x instructions for dummies Amounts not included in, Amounts not included in gross income. 1040x instructions for dummies Guam, Residents of Puerto Rico, the U. 1040x instructions for dummies S. 1040x instructions for dummies Virgin Islands, Guam, the CNMI, and American Samoa. 1040x instructions for dummies , Specified U. 1040x instructions for dummies S. 1040x instructions for dummies possessions. 1040x instructions for dummies H Health insurance costs, deductibility, Health Insurance Costs of Self-Employed Ministers Help (see Tax help) Home ownership, exclusion of allowance, Home ownership. 1040x instructions for dummies , Cantors. 1040x instructions for dummies House or parsonage, fair rental value, Fair rental value of parsonage. 1040x instructions for dummies I Income tax Estimated tax, Income Tax Withholding and Estimated Tax Income and expenses, Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax Withholding, Income Tax Withholding and Estimated Tax Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). 1040x instructions for dummies K Keogh (H. 1040x instructions for dummies R. 1040x instructions for dummies 10) plans, Retirement plans for the self-employed. 1040x instructions for dummies L Lay employees (see Religious workers) Living abroad, Overseas duty. 1040x instructions for 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instructions for dummies , Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax Retired, Retired ministers. 1040x instructions for dummies Missionary team, married couple, Married Couple Missionary Team N Nonaccountable plan, Nonaccountable plan. 1040x instructions for dummies Nonfarm optional method, Nonfarm Optional Method Nonresident aliens, U. 1040x instructions for dummies S. 1040x instructions for dummies Citizens and Resident and Nonresident Aliens O Offerings and fees, Amounts included in gross income. 1040x instructions for dummies , Offerings and Fees Overseas duty, Overseas duty. 1040x instructions for dummies , Foreign Earned Income P Parsonage allowance, Amounts included in gross income. 1040x instructions for dummies , Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Cantors. 1040x instructions for dummies Publications (see Tax help) Puerto Rico, Residents of Puerto Rico, the U. 1040x instructions for dummies S. 1040x instructions for dummies Virgin Islands, Guam, the CNMI, and American Samoa. 1040x instructions for dummies , Specified U. 1040x instructions for dummies S. 1040x instructions for dummies possessions. 1040x instructions for dummies Q Qualified retirement plan, Retirement plans for the self-employed. 1040x instructions for dummies R Refunds, self-employment tax, Refunds of SE tax. 1040x instructions for dummies , Refunds of SE tax paid. 1040x instructions for dummies Reimbursements, Employee reimbursement arrangements. 1040x instructions for dummies Religious orders, members of, Table 1. 1040x instructions for dummies Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Religious Orders, Members of Religious Orders, Members of the Clergy, Refunds of SE tax. 1040x instructions for dummies , Earnings—Members of Religious Orders Religious workers, Table 1. 1040x instructions for dummies Are Your Ministerial Earnings* Covered Under FICA or SECA?, Coverage of Religious Workers (Church 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Internal Revenue Bulletin:  2014-9 

February 24, 2014 

Notice 2014–10

Section 5000A Transition Relief for Individuals with Certain Government-Sponsored Limited-Benefit Health Coverage


This notice provides relief from the individual shared responsibility payment required under § 5000A of the Internal Revenue Code for months in 2014 in which individuals have, under Medicaid and chapter 55 of Title 10, U.S.C., limited-benefit health coverage that is not minimum essential coverage.

BACKGROUND

For each month beginning after December 31, 2013, § 5000A requires individuals to either maintain minimum essential coverage for themselves and any nonexempt family members, qualify for an exemption, or include an individual shared responsibility payment with their Federal income tax return. A taxpayer is liable under § 5000A for any nonexempt individual whom the taxpayer may claim as a dependent.

Under § 5000A(f)(1)(A), minimum essential coverage includes coverage under certain specified government-sponsored programs (“government-sponsored minimum essential coverage”). On August 30, 2013, the Treasury Department and the Internal Revenue Service (IRS) published final regulations under § 5000A. The final regulations provide that government-sponsored minimum essential coverage includes coverage under the Medicaid program under Title XIX of the Social Security Act (42 U.S.C. 1396 and following sections), other than the following limited coverage under Medicaid:

optional coverage of family planning services under section 1902(a)(10)(A)(ii)(XXI) of the Social Security Act (42 U.S.C. 1396a(a)(10)(A)(ii)(XXI)) (“family planning services Medicaid”), optional coverage of tuberculosis-related services under section 1902(a)(10)(A)(ii)(XII) of the Social Security Act (42 U.S.C. 1396a(a)(10)(A)(ii)(XII) (“tuberculosis-related services Medicaid”), coverage of pregnancy-related services under section 1902(a)(10)(A)(i)(IV) and (a)(10)(A)(ii)(IX) of the Social Security Act (42 U.S.C. 1396a(a)(10)(A)(i)(IV), (a)(10)(A)(ii)(IX)) (“pregnancy-related Medicaid”), and coverage limited to treatment of emergency medical conditions in accordance with 8 U.S.C. 1611(b)(1)(A), as authorized by section 1903(v) of the Social Security Act (42 U.S.C. 1396b(v)) (“emergency medical conditions Medicaid”). The final § 5000A regulations also provide that government-sponsored minimum essential coverage includes medical coverage under chapter 55 of Title 10, U.S.C., including coverage under the TRICARE program.

The final § 5000A regulations reserve on whether certain government-sponsored programs that provide limited benefits are minimum essential coverage, including (i) coverage authorized under section 1115 of the Social Security Act (“Section 1115 demonstration projects”); (ii) coverage for medically needy individuals, see section 1902(a)(10)(C) of the Social Security Act (42 U.S.C. 1396a(a)(10)(C)) and 42 CFR 435.300 and following sections; (iii) coverage under section 1079(a), 1086(c)(1), or 1086(d)(1) of Title 10, U.S.C., for certain individuals who are excluded from TRICARE coverage for health care services from private sector providers and only eligible for space available care in a facility for the uniformed services (“space available care”); and (iv) coverage under sections 1074a and 1074b of Title 10, U.S.C., for individuals not on active duty who are entitled to episodic care for an injury, illness, or disease incurred or aggravated in the line of duty (“line-of-duty care”). See § 1.5000A–2(b)(2) (78 FR 53646, 53658).

The preamble to the final § 5000A regulations indicates that future guidance will provide that the government-sponsored limited-benefit coverage reserved on in the final § 5000A regulations is not minimum essential coverage. However, the preamble to the final § 5000A regulations also indicates that, if future rulemaking clarifies that such limited-benefit coverage is not minimum essential coverage, individuals with that coverage for a month in 2014 will not be subject to the § 5000A individual shared responsibility payment for that month. See T.D. 9632 (78 FR 53646, 53648–53650).

Proposed regulations (REG–141036–13) published concurrently with this notice provide that coverage under certain Section 1115 demonstration projects authorized under section 1115(a)(2) of the Social Security Act (42 U.S.C. 1315(a)(2)), coverage for medically needy individuals, space available care, and line-of-duty care is not government-sponsored minimum essential coverage.

DISCUSSION

Individuals enrolled in family planning services Medicaid, tuberculosis-related services Medicaid, pregnancy-related Medicaid, emergency medical conditions Medicaid, certain Section 1115 demonstration projects, coverage for medically needy individuals, space available care, or line-of-duty care may not know when enrolling for the 2014 coverage year that such coverage is not minimum essential coverage. Accordingly, to provide relief to individuals in this situation (or to taxpayers who are liable under § 5000A for other individuals in this situation), and consistent with the preamble to the final regulations, the § 5000A shared responsibility payment is not imposed with respect to an individual for months in 2014 when the individual has coverage under family planning services Medicaid, tuberculosis-related services Medicaid, pregnancy-related Medicaid, emergency medical conditions Medicaid, a Section 1115 demonstration project authorized under section 1115(a)(2) of the Social Security Act (42 U.S.C. 1315(a)(2)), coverage for medically needy individuals, space available care, or line-of-duty care.

The relief provided by this notice applies only for determining a taxpayer’s § 5000A individual shared responsibility payment for not maintaining minimum essential coverage in 2014. Solely for the purpose of determining whether a period without coverage qualifies as a short coverage gap described in § 5000A(e)(4), an individual will be treated as having minimum essential coverage for any month in 2014 when that individual is eligible for the transition relief provided by this notice.

DRAFTING INFORMATION

The principal author of this notice is John B. Lovelace of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this notice contact Mr. Lovelace at (202) 317-7006 (not a toll-free number).


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The 1040x Instructions For Dummies

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