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File Tax Extension 2011

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File Tax Extension 2011

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Affordable Care Act Tax Provisions News Archive

Health Care Tax Tips
Feb. 25, 2014 - New Health Care Tax Tips help people learn what they need to know about the Affordable Care Act for filing tax returns this year and in the future. You can view them on IRS.gov or subscribe for automatic email updates.

Employer Shared Responsibility
Feb. 10, 2014 - Final rules answer questions about compliance; ensure volunteers do not count as full-time employees; and phases in provisions for employers with 50-99 full-time employees and those who offer coverage to most but not all full-time workers.

Reporting Employer-Provided Health Coverage on Form W-2
Jan. 27, 2014 - Employers may need to report employer-sponsored health care coverage amounts on W-2 forms being issued this January 2014. Individuals do not have to pay taxes on these coverage amounts and should not report it as income.

IRS Notices address reliance and correction procedures for Tax Exempt Hospitals
Jan. 23, 2014 - Notices 2014-2 and 2014-3 provide the most recent guidance for Tax Exempt Hospitals under section 501(r) of the Internal Revenue Code.

Premium Tax Credit electronic flyer (IRS Publication 5120) released
Jan. 10, 2013 - If you get your health insurance coverage through the Health Insurance Marketplace, you may be eligible for the Premium Tax Credit. This tax credit can help make purchasing health insurance coverage more affordable for people with moderate incomes.

Medical Loss Ratio section 833 final regulations issued
Jan. 6, 2014 - IRS issued final regulations on January 6, 2014 that describe how the Medical Loss Ratio for purposes of section 833 is computed.

Health Insurance Marketplace Opens – find out more
Oct. 1, 2013 - The Marketplace is where you can find health insurance coverage options and enroll in the coverage that fits your budget and meets your needs.

You may be eligible for the Premium Tax Credit
Oct. 1, 2013 - Starting in 2014, if you get your health insurance coverage through the Health Insurance Marketplace, you may be eligible for the Premium Tax Credit.

Research trust fund fees due July 31 from health insurers and plan sponsors
July 19, 2013 – The new Patient-Centered Outcomes Research Trust Fund fees are due July 31, 2013 from health insurers and plan sponsors of self-insured plans. The fee is paid annually using Form 720, Quarterly Federal Excise Tax Return. The payment, paid through the Electronic Federal Tax Payment System (EFTPS), should be applied to the second quarter (in EFTPS, select Q2 for the Quarter under Tax Period on the "Business Tax Payment" page).

Healthcare Online Resource electronic flyer (IRS Publication 5093) released (pdf)
July 12, 2013 – Guide to federal web sites with health care information for Individuals, Families and Employers.

2014 Transition Relief for Information Reporting and Employer Shared Responsibility Payments announced – provisions optional for 2014 and mandatory for 2015 (Notice 2013-45)
July 11, 2013 - Transition Relief for 2014 Under § 6055 (Information Reporting for Insurers, Self-Insuring Employers and Other Providers), § 6056 (Information Reporting for Applicable Large Employers) and § 4980H (Employer Shared Responsibility Provisions).

Page Last Reviewed or Updated: 25-Mar-2014

 

The File Tax Extension 2011

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