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

Important Changes This Year

Taxes and Credits

Affordable Care Act

Filing thresholds and federal poverty line tables have been adjusted for inflation.

For 2019, the shared responsibility payment (SRP) is zero. Taxpayers who do not have health insurance coverage during 2019 or later do not require an exemption to avoid the SRP.

Details about these and other updates can be found in the Affordable Care Act lesson and in Publication 4012 Tab H, Other Taxes, Payments, and ACA.