Comments on Draft IRS Forms 1095 A-C

Comments on Draft IRS Forms 1095 A-C

Executive Summary

The Affordable Care Act’s individual shared responsibility provision requires individuals to have minimum essential health coverage (MEC), qualify for an exemption, or pay a penalty. This coming tax season will be the first in which all tax filers need to show that every member of the tax household had MEC for the entirety of the tax year. NHeLP’s comments address proposed IRS Forms 1095 A-C, which document MEC and contain information to reconcile Advance Premium Tax Credits received.

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