File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Filing For State Taxes

Free Tax Filing 2011 H&r BlockFederal Tax Forms 1040ez 2013State Of Louisiana Amended Return Form 1040x2010 Tax TablesFree State Tax Return Online2014 Tax Forms 1040ezMilitary Tax DiscountsFree File Fillable FormsFiling Taxes Online 1040ezTax Breaks For UnemployedWww.irs.gov/1040xIrs 1040ez File Online1040x Instructions For DummiesIncome Tax ReturnWww Irs Gov EfileFile Prior Year Taxes Online1040 Estimated Tax FormIrs Gov Tax Forms2010 Tax Forms 1040 EzIrs Tax Form 10402012 Irs Tax Return FormsState ReturnsIrs 2011 Amended Tax ReturnEz 40 Tax FormFile Past Taxes OnlineState Tax File For FreeCan I File My State Taxes For FreeHow To Fill Out An Amended Tax ReturnHow Do I Amend My 2010 Tax ReturnFederal Income Tax Form1040ez CalculatorIrs E FileFile An Amended Tax ReturnTaxes For MilitaryAmend 2011 Tax ReturnHow To File A Tax Amendment Online1040x Forms1040ez WorksheetHr Block Online Free Tax FilingMinimum Earnings For Filing Taxes

Filing For State Taxes

Filing for state taxes 8. Filing for state taxes   Distributions and Rollovers Table of Contents DistributionsMinimum Required Distributions No Special 10-Year Tax Option Transfer of Interest in 403(b) ContractAfter-tax contributions. Filing for state taxes Permissive service credit. Filing for state taxes Tax-Free RolloversHardship exception to rollover rules. Filing for state taxes Eligible retirement plans. Filing for state taxes Nonqualifying distributions. Filing for state taxes Second rollover. Filing for state taxes Gift Tax Distributions Permissible distributions. Filing for state taxes   Generally, a distribution cannot be made from a 403(b) account until the employee: Reaches age 59½, Has a severance from employment, Dies, Becomes disabled, In the case of elective deferrals, encounters financial hardship, or Has a qualified reservist distribution. Filing for state taxes In most cases, the payments you receive or that are made available to you under your 403(b) account are taxable in full as ordinary income. Filing for state taxes In general, the same tax rules apply to distributions from 403(b) plans that apply to distributions from other retirement plans. Filing for state taxes These rules are explained in Publication 575. Filing for state taxes Publication 575 also discusses the additional tax on early distributions from retirement plans. Filing for state taxes Retired public safety officers. Filing for state taxes   If you are an eligible retired public safety officer, distributions of up to $3,000, made directly from your 403(b) plan to pay accident, health, or long-term care insurance, are not included in your taxable income. Filing for state taxes The premiums can be for you, your spouse, or your dependents. Filing for state taxes   A public safety officer is a law enforcement officer, fire fighter, chaplain, or member of a rescue squad or ambulance crew. Filing for state taxes   For additional information, see Publication 575. Filing for state taxes Distribution for active reservist. Filing for state taxes   The 10% penalty for early withdrawals will not apply to a qualified reservist distribution attributable to elective deferrals from a 403(b) plan. Filing for state taxes A qualified reservist distribution is a distribution that is made: To an individual who is a reservist or national guardsman and who was ordered or called to active duty for a period in excess of 179 days or for an indefinite period; and During the period beginning on the date of the order or call to duty and ending at the close of the active duty period. Filing for state taxes Minimum Required Distributions You must receive all, or at least a certain minimum, of your interest accruing after 1986 in the 403(b) plan by April 1 of the calendar year following the later of the calendar year in which you become age 70½, or the calendar year in which you retire. Filing for state taxes Check with your employer, plan administrator, or provider to find out whether this rule also applies to pre-1987 accruals. Filing for state taxes If not, a minimum amount of these accruals must begin to be distributed by the later of the end of the calendar year in which you reach age 75 or April 1 of the calendar year following retirement. Filing for state taxes For each year thereafter, the minimum distribution must be made by the last day of the year. Filing for state taxes If you do not receive the required minimum distribution, you are subject to a nondeductible 50% excise tax on the difference between the required minimum distribution and the amount actually distributed. Filing for state taxes No Special 10-Year Tax Option A distribution from a 403(b) plan does not qualify as a lump-sum distribution. Filing for state taxes This means you cannot use the special 10-year tax option to calculate the taxable portion of a 403(b) distribution. Filing for state taxes For more information, see Publication 575. Filing for state taxes Transfer of Interest in 403(b) Contract Contract exchanges. Filing for state taxes   If you transfer all or part of your interest from a 403(b) contract to another 403(b) contract (held in the same plan), the transfer is tax free, and is referred to as a contract exchange. Filing for state taxes This was previously known as a 90-24 transfer. Filing for state taxes A contract exchange is similar to a 90-24 transfer with one major difference. Filing for state taxes Previously, you were able to accomplish the transfer without your employer’s involvement. Filing for state taxes After September 24, 2007, all such transfers are accomplished through a contract exchange requiring your employer’s involvement. Filing for state taxes In addition, the plan must provide for the exchange and the transferred interest must be subject to the same or stricter distribution restrictions. Filing for state taxes Finally, your accumulated benefit after the exchange must be equal to what it was before the exchange. Filing for state taxes   Transfers that do not satisfy this rule are plan distributions and are generally taxable as ordinary income. Filing for state taxes Plan-to-plan transfers. Filing for state taxes   You may also transfer part or all of your interest from a 403(b) plan to another 403(b) plan if you are an employee of (or were formerly employed by) the employer of the plan to which you would like to transfer. Filing for state taxes Both the initial plan and the receiving plan must provide for transfers. Filing for state taxes Your accumulated benefit after the transfer must be at least equal to what it was before the transfer. Filing for state taxes The new plan’s restrictions on distributions must be the same or stricter than those of the original plan. Filing for state taxes Tax-free transfers for certain cash distributions. Filing for state taxes   A tax-free transfer may also apply to a cash distribution of your 403(b) account from an insurance company that is subject to a rehabilitation, conservatorship, insolvency, or similar state proceeding. Filing for state taxes To receive tax-free treatment, you must do all of the following: Withdraw all the cash to which you are entitled in full settlement of your contract rights or, if less, the maximum permitted by the state. Filing for state taxes Reinvest the cash distribution in a single policy or contract issued by another insurance company or in a single custodial account subject to the same or stricter distribution restrictions as the original contract not later than 60 days after you receive the cash distribution. Filing for state taxes Assign all future distribution rights to the new contract or account for investment in that contract or account if you received an amount that is less than what you are entitled to because of state restrictions. Filing for state taxes   In addition to the preceding requirements, you must provide the new insurer with a written statement containing all of the following information: The gross amount of cash distributed under the old contract. Filing for state taxes The amount of cash reinvested in the new contract. Filing for state taxes Your investment in the old contract on the date you receive your first cash distribution. Filing for state taxes   Also, you must attach the following items to your timely filed income tax return in the year you receive the first distribution of cash. Filing for state taxes A copy of the statement you gave the new insurer. Filing for state taxes A statement that includes: The words ELECTION UNDER REV. Filing for state taxes PROC. Filing for state taxes 92-44, The name of the company that issued the new contract, and The new policy number. Filing for state taxes Direct trustee-to-trustee transfer. Filing for state taxes   If you make a direct trustee-to-trustee transfer, from your governmental 403(b) account to a defined benefit governmental plan, it may not be includible in gross income. Filing for state taxes   The transfer amount is not includible in gross income if it is made to: Purchase permissive service credits, or Repay contributions and earnings that were previously refunded under a forfeiture of service credit under the plan, or under another plan maintained by a state or local government employer within the same state. Filing for state taxes After-tax contributions. Filing for state taxes   For distributions beginning after December 31, 2006, after-tax contributions can be rolled over between a 403(b) plan and a defined benefit plan, IRA, or a defined contribution plan. Filing for state taxes If the rollover is to or from a 403(b) plan, it must occur through a direct trustee-to-trustee transfer. Filing for state taxes Permissive service credit. Filing for state taxes   A permissive service credit is credit for a period of service recognized by a defined benefit governmental plan only if you voluntarily contribute to the plan an amount that does not exceed the amount necessary to fund the benefit attributable to the period of service and the amount contributed is in addition to the regular employee contribution, if any, under the plan. Filing for state taxes   A permissive service credit may also include service credit for up to 5 years where there is no performance of service, or service credited to provide an increased benefit for service credit which a participant is receiving under the plan. Filing for state taxes   Check with your plan administrator as to the type and extent of service that may be purchased by this transfer. Filing for state taxes Tax-Free Rollovers You can generally roll over tax free all or any part of a distribution from a 403(b) plan to a traditional IRA or a non-Roth eligible retirement plan, except for any nonqualifying distributions, described later. Filing for state taxes You may also roll over any part of a distribution from a 403(b) plan by converting it through a direct rollover, described below, to a Roth IRA. Filing for state taxes Conversion amounts are generally includible in your taxable income in the year of the distribution from your 403(b) account. Filing for state taxes See Publication 590 for more information about conversion into a Roth IRA. Filing for state taxes Note. Filing for state taxes A participant is required to roll over distribution amounts received within 60 days in order for the amount to be treated as nontaxable. Filing for state taxes Distribution amounts that are rolled over within the 60 days are not subject to the 10% early distribution penalty. Filing for state taxes Rollovers to and from 403(b) plans. Filing for state taxes   You can generally roll over tax free all or any part of a distribution from an eligible retirement plan to a 403(b) plan. Filing for state taxes Beginning January 1, 2008, distributions from tax-qualified retirement plans and tax-sheltered annuities can be converted by making a direct rollover into a Roth IRA subject to the restrictions that currently apply to rollovers from a traditional IRA into a Roth IRA. Filing for state taxes Converted amounts are generally includible in your taxable income in the year of the distribution from your 403(b) account. Filing for state taxes See Publication 590 for more information on conversion into a Roth IRA. Filing for state taxes   If a distribution includes both pre-tax contributions and after-tax contributions, the portion of the distribution that is rolled over is treated as consisting first of pre-tax amounts (contributions and earnings that would be includible in income if no rollover occurred). Filing for state taxes This means that if you roll over an amount that is at least as much as the pre-tax portion of the distribution, you do not have to include any of the distribution in income. Filing for state taxes   For more information on rollovers and eligible retirement plans, see Publication 575. Filing for state taxes If you roll over money or other property from a 403(b) plan to an eligible retirement plan, see Publication 575 for information about possible effects on later distributions from the eligible retirement plan. Filing for state taxes Hardship exception to rollover rules. Filing for state taxes   The IRS may waive the 60-day rollover period if the failure to waive such requirement would be against equity or good conscience, including cases of casualty, disaster, or other events beyond the reasonable control of an individual. Filing for state taxes   To obtain a hardship exception, you must apply to the IRS for a waiver of the 60-day rollover requirement. Filing for state taxes You apply for the waiver by following the general instructions used in requesting a letter ruling. Filing for state taxes These instructions are stated in Revenue Procedure 2013-4, 2013-1 I. Filing for state taxes R. Filing for state taxes B. Filing for state taxes 126 available at www. Filing for state taxes irs. Filing for state taxes gov/irb/2013-01_IRB/ar09. Filing for state taxes html, or see the latest annual update. Filing for state taxes You must also pay a user fee with the application. Filing for state taxes The user fee for a rollover that is less than $50,000 is $500. Filing for state taxes For rollovers that are $50,000 or more, see Revenue Procedure 2013-8, 2013-1 I. Filing for state taxes R. Filing for state taxes B. Filing for state taxes 237 available at www. Filing for state taxes irs. Filing for state taxes gov/irb/2013-01_IRB/ar13. Filing for state taxes html, or see the latest annual update. Filing for state taxes   In determining whether to grant a waiver, the IRS will consider all relevant facts and circumstances, including: Whether errors were made by the financial institution; Whether you were unable to complete the rollover due to death, disability, hospitalization, incarceration, restrictions imposed by a foreign country, or postal error; Whether you used the amount distributed (for example, in the case of payment by check, whether you cashed the check); and How much time has passed since the date of distribution. Filing for state taxes   For additional information on rollovers, see Publication 590. Filing for state taxes Eligible retirement plans. Filing for state taxes   The following are considered eligible retirement plans. Filing for state taxes Individual retirement arrangements. Filing for state taxes Roth IRA. Filing for state taxes 403(b) plans. Filing for state taxes Government eligible 457 plans. Filing for state taxes Qualified retirement plans. Filing for state taxes  If the distribution is from a designated Roth account, then the only eligible retirement plan is another designated Roth account or a Roth IRA. Filing for state taxes Nonqualifying distributions. Filing for state taxes   You cannot roll over tax free: Minimum required distributions (generally required to begin at age 70½), Substantially equal payments over your life or life expectancy, Substantially equal payments over the joint lives or life expectancies of your beneficiary and you, Substantially equal payments for a period of 10 years or more, Hardship distributions, or Corrective distributions of excess contributions or excess deferrals, and any income allocable to the excess, or excess annual additions and any allocable gains. Filing for state taxes Rollover of nontaxable amounts. Filing for state taxes    You may be able to roll over the nontaxable part of a distribution (such as your after-tax contributions) made to another eligible retirement plan, traditional IRA, or Roth IRA. Filing for state taxes The transfer must be made either through a direct rollover to an eligible plan that separately accounts for the taxable and nontaxable parts of the rollover or through a rollover to a traditional IRA or Roth IRA. Filing for state taxes   If you roll over only part of a distribution that includes both taxable and nontaxable amounts, the amount you roll over is treated as coming first from the taxable part of the distribution. Filing for state taxes Direct rollovers of 403(b) plan distributions. Filing for state taxes   You have the option of having your 403(b) plan make the rollover directly to a traditional IRA, Roth IRA, or new plan. Filing for state taxes Before you receive a distribution, your plan will give you information on this. Filing for state taxes It is generally to your advantage to choose this option because your plan will not withhold tax on the distribution if you choose it. Filing for state taxes Distribution received by you. Filing for state taxes   If you receive a distribution that qualifies to be rolled over, you can roll over all or any part of the distribution. Filing for state taxes Generally, you will receive only 80% of the distribution because 20% must be withheld. Filing for state taxes If you roll over only the 80% you receive, you must pay tax on the 20% you did not roll over. Filing for state taxes You can replace the 20% that was withheld with other money within the 60-day period to make a 100% rollover. Filing for state taxes Voluntary deductible contributions. Filing for state taxes   For tax years 1982 through 1986, employees could make deductible contributions to a 403(b) plan under the individual retirement arrangement (IRA) rules instead of deducting contributions to a traditional IRA. Filing for state taxes   If you made voluntary deductible contributions to a 403(b) plan under these traditional IRA rules, the distribution of all or part of the accumulated deductible contributions may be rolled over if it otherwise qualifies as a distribution you can roll over. Filing for state taxes Accumulated deductible contributions are the deductible contributions: Plus Income allocable to the contributions, Gain allocable to the contributions, and Minus Expenses and losses allocable to the contributions, and Distributions from the contributions, income, or gain. Filing for state taxes Excess employer contributions. Filing for state taxes   The portion of a distribution from a 403(b) plan transferred to a traditional IRA that was previously included in income as excess employer contributions (discussed earlier) is not an eligible rollover distribution. Filing for state taxes   Its transfer does not affect the rollover treatment of the eligible portion of the transferred amounts. Filing for state taxes However, the ineligible portion is subject to the traditional IRA contribution limits and may create an excess IRA contribution subject to a 6% excise tax (see chapter 1 of Publication 590). Filing for state taxes Qualified domestic relations order. Filing for state taxes   You may be able to roll over tax free all or any part of an eligible rollover distribution from a 403(b) plan that you receive under a qualified domestic relations order (QDRO). Filing for state taxes If you receive the interest in the 403(b) plan as an employee's spouse or former spouse under a QDRO, all of the rollover rules apply to you as if you were the employee. Filing for state taxes You can roll over your interest in the plan to a traditional IRA or another 403(b) plan. Filing for state taxes For more information on the treatment of an interest received under a QDRO, see Publication 575. Filing for state taxes Spouses of deceased employees. Filing for state taxes   If you are the spouse of a deceased employee, you can roll over the qualifying distribution attributable to the employee. Filing for state taxes You can make the rollover to any eligible retirement plan. Filing for state taxes   After you roll money and other property over from a 403(b) plan to an eligible retirement plan, and you take a distribution from that plan, you will not be eligible to receive the capital gain treatment or the special averaging treatment for the distribution. Filing for state taxes Second rollover. Filing for state taxes   If you roll over a qualifying distribution to a traditional IRA, you can, if certain conditions are satisfied, later roll the distribution into another 403(b) plan. Filing for state taxes For more information, see IRA as a holding account (conduit IRA) for rollovers to other eligible plans in chapter 1 of Publication 590. Filing for state taxes Nonspouse beneficiary. Filing for state taxes   A nonspouse beneficiary may make a direct rollover of a distribution from a 403(b) plan of a deceased participant if the rollover is a direct transfer to an inherited IRA established to receive the distribution. Filing for state taxes If the rollover is a direct trustee-to-trustee transfer to an IRA established to receive the distribution: The transfer will be treated as an eligible rollover distribution. Filing for state taxes The IRA will be considered an inherited account. Filing for state taxes The required minimum distribution rules that apply in instances where the participant dies before the entire interest is distributed will apply to the transferred IRA. Filing for state taxes    For more information on IRAs, see Publication 590. Filing for state taxes Frozen deposits. Filing for state taxes   The 60-day period usually allowed for completing a rollover is extended for any time that the amount distributed is a frozen deposit in a financial institution. Filing for state taxes The 60-day period cannot end earlier than 10 days after the deposit ceases to be a frozen deposit. Filing for state taxes   A frozen deposit is any deposit that on any day during the 60-day period cannot be withdrawn because: The financial institution is bankrupt or insolvent, or The state where the institution is located has placed limits on withdrawals because one or more banks in the state are (or are about to be) bankrupt or insolvent. Filing for state taxes Gift Tax If, by choosing or not choosing an election, or option, you provide an annuity for your beneficiary at or after your death, you may have made a taxable gift equal to the value of the annuity. Filing for state taxes Joint and survivor annuity. Filing for state taxes   If the gift is an interest in a joint and survivor annuity where only you and your spouse have the right to receive payments, the gift will generally be treated as qualifying for the unlimited marital deduction. Filing for state taxes More information. Filing for state taxes   For information on the gift tax, see Publication 559, Survivors, Executors, and Administrators. Filing for state taxes Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Questions and Answers on the Individual Shared Responsibility Provision


Basic Information

1. What is the individual shared responsibility provision?

Under the Affordable Care Act, the federal government, state governments, insurers, employers and individuals are given shared responsibility to reform and improve the availability, quality and affordability of health insurance coverage in the United States. Starting in 2014, the individual shared responsibility provision calls for each individual to have minimum essential health coverage (known as minimum essential coverage) for each month, qualify for an exemption, or make a payment when filing his or her federal income tax return.

2. Who is subject to the individual shared responsibility provision?

The provision applies to individuals of all ages, including children. The adult or married couple who can claim a child or another individual as a dependent for federal income tax purposes is responsible for making the payment if the dependent does not have coverage or an exemption.

3. When does the individual shared responsibility provision go into effect?

The provision goes into effect on Jan. 1, 2014. It applies to each month in the calendar year. 

4.  Is transition relief available in certain circumstances?

Yes. Notice 2013-42, published on June 26, 2013, provides transition relief from the shared responsibility payment for individuals who are eligible to enroll in eligible employer-sponsored health plans with a plan year other than a calendar year (non-calendar year plans) if the plan year begins in 2013 and ends in 2014 (2013-2014 plan year). The transition relief applies to an employee, or an individual having a relationship to the employee. The transition relief begins in January 2014 and continues through the month in which the 2013-2014 plan year ends.

In addition, Notice 2014-10, published on Jan. 23, 2014, provides transition relief for individuals covered under certain limited-benefit government-sponsored programs. Coverage under these programs is not minimum essential coverage unless it is designated as such by the Department of Health and Human Services. Under Notice 2014-10, individuals who have coverage under these government-sponsored programs will not be held liable for the shared responsibility payment for months in 2014 when they have that coverage. The specific government-sponsored programs are optional family planning coverage of family services under title XIX of the Social Security Act, optional coverage of tuberculosis-related services under title XIX of the Social Security Act, coverage of pregnancy-related services under title XIX of the Social Security Act, coverage limited to treatment of emergency medical conditions (in accordance with section 1611(b)(12)(A) of title 8 of the United States Code) under title XIX of the Social Security Act, coverage for medically needy individuals under title XIX of the Social Security Act, coverage authorized under section 1115(a)(2) of the Social Security Act, limited-benefit TRICARE coverage of space available care provided under chapter 55 of title 10 of the United States Code and limited-benefit TRICARE coverage of line of duty care under chapter 55 of title 10 of the United States Code.  

5. What counts as minimum essential coverage?

Minimum essential coverage includes the following:

  • Employer-sponsored coverage, including self-insured plans, COBRA coverage and retiree coverage
  • Coverage purchased in the individual market, including a qualified health plan offered by the Health Insurance Marketplace 
  • Medicare Part A coverage and Medicare Advantage plans
  • Most Medicaid coverage
  • Children's Health Insurance Program (CHIP) coverage
  • Certain types of veterans health coverage administered by the Veterans Administration
  • Most types of TRICARE coverage under chapter 55 of title 10 of the United States Code
  • Coverage provided to Peace Corps volunteers
  • Coverage under the Nonappropriated Fund Health Benefit Program
  • Refugee Medical Assistance supported by the Administration for Children and Families
  • Self-funded health coverage offered to students by universities for plan or policy years that begin on or before Dec. 31, 2014 (for later plan or policy years, sponsors of these programs may apply to HHS to be recognized as minimum essential coverage)
  • State high risk pools for plan or policy years that begin on or before Dec. 31, 2014 (for later plan or policy years, sponsors of these program may apply to HHS to be recognized as minimum essential coverage)
  • Other coverage recognized by the Secretary of HHS as minimum essential coverage

Minimum essential coverage does not include coverage providing only limited benefits, such as the following:

  • Coverage consisting solely of excepted benefits, such as:
    • Stand-alone vision care or dental care
    • Workers' compensation
    • Accident or disability policies
  • Medicaid providing only family planning services
  • Medicaid providing only tuberculosis-related services
  • Medicaid providing only coverage limited to treatment of emergency medical conditions
  •  Pregnancy-related Medicaid coverage*
  • Medicaid coverage for the medically needy*
  • Section 1115 Medicaid demonstration projects*
  • Space available TRICARE coverage provided under chapter 55 of title 10 of the United States Code for individuals who are not eligible for TRICARE coverage for health care services from private sector providers*
  • Line of duty TRICARE coverage provided under chapter 55 of title 10 of the United States Code*

* These categories of coverage are generally not minimum essential coverage. However, to the extent that certain programs within these categories provide comprehensive coverage, the Secretary of HHS may recognize these programs as minimum essential coverage in the future. The IRS in Notice 2014-10 announced relief from the shared responsibility payment for months in 2014 in which individuals are covered under any of these programs to the extent that they are not minimum essential coverage. Information will be made available later about how the income tax return will take account of coverage under one of these programs. 

6. What are the statutory exemptions from the requirement to obtain minimum essential coverage?

  1. Religious conscience. You are a member of a religious sect that is recognized as conscientiously opposed to accepting any insurance benefits. The Social Security Administration administers the process for recognizing these sects according to the criteria in the law.
  2. Health care sharing ministry. You are a member of a recognized health care sharing ministry.
  3. Indian tribes. You are (1) a member of a federally recognized Indian tribe or (2) an individual eligible for services through an Indian care provider.
  4. Income below the income tax return filing requirement. Your income is below the minimum threshold for filing a tax return. The requirement to file a federal tax return depends on your filing status, age and types and amounts of income. To find out if you are required to file a federal tax return, use the IRS Interactive Tax Assistant (ITA).
  5. Short coverage gap. You went without coverage for less than three consecutive months during the year. For more information, see question 22.
  6. Hardship. You have suffered a hardship that makes you unable to obtain coverage, as defined in final regulations issued by the Department of Health and Human Services. See question 21 for more information on claiming hardship exemptions..
  7. Affordability. You can’t afford coverage because the minimum amount you must pay for the premiums is more than eight percent of your household income.
  8. Incarceration. You are in a jail, prison, or similar penal institution or correctional facility after the disposition of charges against you.
  9. Not lawfully present. You are not a U.S. citizen, a U.S. national or an alien lawfully present in the U.S.

7. What do I need to do if I want to be sure I have minimum essential coverage or an exemption for 2014?

The vast majority of coverage that people have today counts as minimum essential coverage. For those who do not have coverage, who anticipate discontinuing the coverage they have currently, or who want to explore whether more affordable options are available, the Health Insurance Marketplace is open in every state and the District of Columbia. The Marketplace helps individuals compare available coverage options, assess their eligibility for financial assistance and find minimum essential coverage that fits their budget.

For those seeking an exemption from the individual responsibility provision, the Marketplace is able to provide certificates of exemption for many of the exemption categories. HHS has issued final regulations on how the Health Insurance Marketplace grants these exemptions. Individuals will also be able to claim certain exemptions for 2014 when they file their federal income tax returns in 2015. Individuals who are not required to file a federal income tax return because their gross income falls below the return filing threshold do not need to take any further action to secure an exemption. See question 21 for further information on how to claim an exemption.

For more information about the Marketplace, visit the Health Insurance Marketplace website. For more information about financial assistance, see our Questions and Answers on the premium tax credit.

8. Is more detailed information available about the individual shared responsibility provision?

Yes. The Treasury Department and the IRS have issued final regulations on the new individual shared responsibility provision, and the IRS has created an individual shared responsibility page. In addition, the Treasury Department and the IRS have issued proposed regulations, which provide guidance on additional issues that were identified in the preamble to the final regulations. Additional information on exemptions and minimum essential coverage is available in final regulations issued by the Department of Health and Human Services and in a Shared Responsibility Provision Question and Answer issued by the Centers for Medicare & Medicaid Services

Who is Affected?

9. Are children subject to the individual shared responsibility provision?

Yes. Each child must have minimum essential coverage or qualify for an exemption for each month in the calendar year. Otherwise, the adult or married couple who can claim the child as a dependent for federal income tax purposes will generally owe a shared responsibility payment for the child..

10. Are senior citizens subject to the individual shared responsibility provision?

Yes. Senior citizens must have minimum essential coverage or qualify for an exemption for each month in a calendar year. Both Medicare Part A and Medicare Part C (also known as Medicare Advantage) qualify as minimum essential coverage.  

11. Are all individuals living in the United States subject to the individual shared responsibility provision?

All U.S. citizens living in the United States are subject to the individual shared responsibility provision as are all permanent residents and all foreign nationals who are in the United States long enough during a calendar year to qualify as resident aliens for tax purposes. Foreign nationals who live in the United States for a short enough period that they do not become resident aliens for federal income tax purposes are not subject to the individual shared responsibility payment even though they may have to file a U.S. income tax return. The IRS has more information available on when a foreign national becomes a resident alien for federal income tax purposes.

12. Are US citizens living abroad subject to the individual shared responsibility provision?

Yes. However, U.S. citizens who are not physically present in the United States for at least 330 full days within a 12-month period are treated as having minimum essential coverage for that 12-month period. In addition, U.S. citizens who are bona fide residents of a foreign country (or countries) for an entire taxable year are treated as having minimum essential coverage for that year. In general, these are individuals who qualify for a foreign earned income exclusion under section 911 of the Internal Revenue Code. Individuals may qualify for this rule even if they cannot use the exclusion for all of their foreign earned income because, for example, they are employees of the United States. Individuals that qualify for this rule need take no further action to comply with the individual shared responsibility provision during the months when they qualify. See Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, for further information on the foreign earned income exclusion.  

U.S. citizens who meet neither the physical presence nor residency requirements will need to maintain minimum essential coverage, qualify for an exemption or make a shared responsibility payment for each month of the year. For this purpose, minimum essential coverage includes a group health plan provided by an overseas employer. One exemption that may be particularly relevant to U.S. citizens living abroad for a small part of a year is the exemption for a short coverage gap. This exemption provides that no shared responsibility payment will be due for a once-per-year gap in coverage that lasts less than three months.  

13. Are residents of the territories subject to the individual shared responsibility provision?

All bona fide residents of the United States territories are treated by law as having minimum essential coverage. They are not required to take any action to comply with the individual shared responsibility provision.

Minimum Essential Coverage

14. If I receive my coverage from my spouse’s employer, will I have minimum essential coverage?

Yes. Employer-sponsored coverage is generally minimum essential coverage. (See question 5 for information on specialized types of coverage that are not minimum essential coverage.) If an employee enrolls in employer-sponsored coverage that provides minimum value for himself and his family, the employee and all of the covered family members have minimum essential coverage.

15. Do my spouse and dependent children have to be covered under the same policy or plan that covers me?

No. You, your spouse and your dependent children do not have to be covered under the same policy or plan. However, you, your spouse and each dependent child for whom you may claim a personal exemption on your federal income tax return must have minimum essential coverage or qualify for an exemption, or you will owe a shared responsibility payment when you file a return.

16. My employer tells me that our company’s health plan is “grandfathered.” Does my employer’s plan provide minimum essential coverage?

Yes. Grandfathered group health plans provide minimum essential coverage.

17. I am a retiree, and I am too young to be eligible for Medicare. I receive my health coverage through a retiree plan made available by my former employer. Is the retiree plan minimum essential coverage?

Yes. Retiree health plans are generally minimum essential coverage.

18. I work for a local government that provides me with health coverage. Is my coverage minimum essential coverage?

Yes. Employer-sponsored coverage is minimum essential coverage regardless of whether the employer is a governmental, nonprofit or for-profit entity.

19. Do I have to be covered for an entire calendar month to avoid the shared responsibility payment liability for not having minimum essential coverage for that month?

No. You will be treated as having minimum essential coverage for a month as long as you have coverage for at least one day during that month.

20. If I change health coverage during the year and end up with a gap when I am not covered, will I owe a payment?

Individuals are treated as having minimum essential coverage for a calendar month if they have coverage for at least one day during that month. Additionally, as long as the gap in coverage is less than three months, you may qualify for an exemption and not owe a payment. See question 22 for more information on the exemption for a short coverage gap.

Exemptions

21. If I think I qualify for an exemption, how do I obtain it?

It depends upon the exemption for which you qualify.

  • The religious conscience exemption and most hardship exemptions are available only by going to the Health Insurance Marketplace and applying for an exemption certificate. Information on obtaining these exemptions is available in final rules issued by the Department of Health and Human Services.
  • The exemptions for members of federally recognized Indian tribes, members of health care sharing ministries and individuals who are incarcerated are available either by going to a Marketplace or Exchange and applying for an exemption certificate or by claiming the exemption as part of filing a federal income tax return.
  • The exemptions for lack of affordable coverage, a short coverage gap, certain hardships, household income below the filing threshold and individuals who are not lawfully present in the United States may be claimed only as part of filing a federal income tax return.

22. What qualifies as a short coverage gap?

In general, a gap in coverage that lasts less than three months qualifies as a short coverage gap. If an individual has more than one short coverage gap during a year, the short coverage gap exemption only applies to the first gap.

23. If my income is so low that I am not required to file a federal income tax return, do I need to do anything special to claim an exemption from the individual shared responsibility provision?

No. If you are not required to file a federal income tax return for a year because your gross income is below your return filing threshold, you are automatically exempt from the shared responsibility provision for that year and do not need to take any further action to secure an exemption. If you are not required to file a tax return for a year but file one anyway, you will be able to claim the exemption on your tax return.

24. If I am exempt from the shared responsibility payment, can I still be eligible for the premium tax credit?

In many cases, yes, but it depends upon the exemption. If you are exempt because you are incarcerated or because you are not lawfully present in the United States, you are not eligible to enroll in a qualified health plan through the Marketplace and therefore cannot claim a premium tax credit. However, individuals with other types of exemptions may obtain coverage through the Marketplace and claim a premium tax credit if they otherwise qualify for the credit.

Reporting Coverage or Exemptions or Making Payments

25. Will I have to do something on my federal income tax return to show that I had coverage or an exemption?

The individual shared responsibility provision goes into effect in 2014. You will not have to account for coverage or exemptions or to make any payments until you file your 2014 federal income tax return in 2015. Information will be made available later about how the income tax return will take account of coverage and exemptions. Insurers will be required to provide everyone that they cover each year with information that will help them demonstrate they had coverage beginning with the 2015 tax year.

26. What happens if I do not have minimum essential coverage or an exemption, and I cannot afford to make the shared responsibility payment when filing my tax return?

The IRS routinely works with taxpayers who owe amounts they cannot afford to pay. The law prohibits the IRS from using liens or levies to collect any individual shared responsibility payment. However, if you owe a shared responsibility payment, the IRS may offset that liability against any tax refund that may be due to you.

Page Last Reviewed or Updated: 25-Mar-2014

The Filing For State Taxes

Filing for state taxes 5. Filing for state taxes   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Filing for state taxes You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Filing for state taxes By selecting the method that is best for you, you will have quick and easy access to tax help. Filing for state taxes Free help with your tax return. Filing for state taxes   You can get free help preparing your return nationwide from IRS-certified volunteers. Filing for state taxes The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Filing for state taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing for state taxes Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Filing for state taxes In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Filing for state taxes To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Filing for state taxes gov, download the IRS2Go app, or call 1-800-906-9887. Filing for state taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing for state taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. Filing for state taxes aarp. Filing for state taxes org/money/taxaide or call 1-888-227-7669. Filing for state taxes For more information on these programs, go to IRS. Filing for state taxes gov and enter “VITA” in the search box. Filing for state taxes Internet. Filing for state taxes    IRS. Filing for state taxes gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Filing for state taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Filing for state taxes Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Filing for state taxes Check the status of your 2013 refund with the Where's My Refund? application on IRS. Filing for state taxes gov or download the IRS2Go app and select the Refund Status option. Filing for state taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing for state taxes Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Filing for state taxes You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing for state taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing for state taxes Use the Interactive Tax Assistant (ITA) to research your tax questions. Filing for state taxes No need to wait on the phone or stand in line. Filing for state taxes The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Filing for state taxes When you reach the response screen, you can print the entire interview and the final response for your records. Filing for state taxes New subject areas are added on a regular basis. Filing for state taxes  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Filing for state taxes gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Filing for state taxes You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Filing for state taxes The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Filing for state taxes When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Filing for state taxes Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Filing for state taxes You can also ask the IRS to mail a return or an account transcript to you. Filing for state taxes Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Filing for state taxes gov or by calling 1-800-908-9946. Filing for state taxes Tax return and tax account transcripts are generally available for the current year and the past three years. Filing for state taxes Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Filing for state taxes Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Filing for state taxes If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Filing for state taxes Check the status of your amended return using Where's My Amended Return? Go to IRS. Filing for state taxes gov and enter Where's My Amended Return? in the search box. Filing for state taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing for state taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Filing for state taxes Make a payment using one of several safe and convenient electronic payment options available on IRS. Filing for state taxes gov. Filing for state taxes Select the Payment tab on the front page of IRS. Filing for state taxes gov for more information. Filing for state taxes Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Filing for state taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. Filing for state taxes gov. Filing for state taxes Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Filing for state taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Filing for state taxes gov. Filing for state taxes Request an Electronic Filing PIN by going to IRS. Filing for state taxes gov and entering Electronic Filing PIN in the search box. Filing for state taxes Download forms, instructions and publications, including accessible versions for people with disabilities. Filing for state taxes Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Filing for state taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Filing for state taxes An employee can answer questions about your tax account or help you set up a payment plan. Filing for state taxes Before you visit, check the Office Locator on IRS. Filing for state taxes gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Filing for state taxes If you have a special need, such as a disability, you can request an appointment. Filing for state taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Filing for state taxes Apply for an Employer Identification Number (EIN). Filing for state taxes Go to IRS. Filing for state taxes gov and enter Apply for an EIN in the search box. Filing for state taxes Read the Internal Revenue Code, regulations, or other official guidance. Filing for state taxes Read Internal Revenue Bulletins. Filing for state taxes Sign up to receive local and national tax news and more by email. Filing for state taxes Just click on “subscriptions” above the search box on IRS. Filing for state taxes gov and choose from a variety of options. Filing for state taxes Phone. Filing for state taxes    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Filing for state taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Filing for state taxes Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Filing for state taxes gov, or download the IRS2Go app. Filing for state taxes Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Filing for state taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing for state taxes Most VITA and TCE sites offer free electronic filing. Filing for state taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Filing for state taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Filing for state taxes Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Filing for state taxes If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Filing for state taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing for state taxes Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing for state taxes Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Filing for state taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing for state taxes Note, the above information is for our automated hotline. Filing for state taxes Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Filing for state taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Filing for state taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing for state taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Filing for state taxes Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Filing for state taxes You should receive your order within 10 business days. Filing for state taxes Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Filing for state taxes If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Filing for state taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Filing for state taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Filing for state taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service. Filing for state taxes Mail. Filing for state taxes   You can send your order for forms, instructions, and publications to the address below. Filing for state taxes You should receive a response within 10 business days after your request is received. Filing for state taxes Internal Revenue Service 1201 N. Filing for state taxes Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Filing for state taxes The Taxpayer Advocate Service (TAS) is your voice at the IRS. Filing for state taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Filing for state taxes   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Filing for state taxes We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Filing for state taxes You face (or your business is facing) an immediate threat of adverse action. Filing for state taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Filing for state taxes   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Filing for state taxes Here's why we can help: TAS is an independent organization within the IRS. Filing for state taxes Our advocates know how to work with the IRS. Filing for state taxes Our services are free and tailored to meet your needs. Filing for state taxes We have offices in every state, the District of Columbia, and Puerto Rico. Filing for state taxes   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Filing for state taxes irs. Filing for state taxes gov/Advocate, or call us toll-free at 1-877-777-4778. Filing for state taxes   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Filing for state taxes If you know of one of these broad issues, please report it to us through our Systemic Advisory Management System at www. Filing for state taxes irs. Filing for state taxes gov/Advocate/Systemic-Advocacy-Management-System-SAMS. Filing for state taxes Low Income Taxpayer Clinics. Filing for state taxes    Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Filing for state taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Filing for state taxes Visit www. Filing for state taxes irs. Filing for state taxes gov/Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Filing for state taxes Prev  Up  Next   Home   More Online Publications