Publication 4491 ACA
This lesson will provide links to resource materials and practice to help you determine if taxpayers satisfy the individual shared responsibility provision by enrolling in minimum essential coverage (MEC), qualifying for an exemption, or making a shared responsibility payment. You will also learn how to determine if taxpayers are eligible to receive the premium tax credit. Begin this lesson by reviewing the Affordable Care Act lesson from Publication 4491.
Use your resource materials to apply what you've learned in the lesson: