The IRS has issued a pair of one-page electronic publications containing information for individuals and families about the Affordable Care Act.
Both publications are available on the IRS’s Web site and can be used by individuals, tax professionals, health care professionals and other stakeholders for educational and outreach purposes.
Publication 5152, Report changes to the Marketplace as they happen , discusses the importance of reporting changes in circumstances, such as family size and income changes that can affect the Premium Tax Credit, to the health insurance Marketplace. Reporting changes can help individuals and families avoid getting too much or too little in advance credit payments.
Publication 5156, Facts about the Individual Shared Responsibility Provision, discusses what individuals need to know regarding health insurance coverage and taxes.
These two publications will supplement several earlier IRS flyers on the Affordable Care Act:
Publication 5093 Health Care Law Online Resources