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

Affordable Care Act Workout

Introduction

Welcome!

This lesson covers some of the tax provisions of the Affordable Care Act (ACA). You will learn how to determine if taxpayers are eligible to claim the new premium tax credit and if taxpayers satisfy the individual shared responsibility provision by enrolling in minimum essential coverage, qualifying for an exemption, or making a shared responsibility payment.

This lesson will help you calculate the credit on the tax return and report taxpayers' health insurance coverage, exemption from coverage, or shared responsibility payment on the tax return.

Collage: American flag, medical logo, and Form 1040 page 2.