Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Affordable Care Act

Introduction

Lesson Objectives

At the end of this lesson, using your resource materials, you will be able to:

  • Determine what is minimum essential coverage (MEC)
  • Explain how to report minimum essential coverage on the 2014 tax return
  • Determine who is eligible for the premium tax credit
  • Calculate the premium tax credit
  • Determine if taxpayers qualify for a health care coverage exemption
  • Calculate the shared responsibility payment
  • Report taxpayers' health insurance coverage, premium tax credit, exemption from coverage, or shared responsibility payment on the tax return

This lesson will provide all the available technical publications and forms you need to complete this training. If any of the suggested forms and publications are not available in this training, they can be viewed or downloaded at www.irs.gov.