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

Affordable Care Act Workout

Workout Resources

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:

  • Determine what is minimum essential coverage (MEC)
  • Determine if taxpayers qualify for a health care coverage exemption
  • Calculate the shared responsibility payment (SRP), if applicable
  • Determine eligibility for the premium tax credit (PTC)
  • Calculate the premium tax credit, if applicable
  • Report taxpayers' health insurance coverage, premium tax credit, exemption from coverage, or shared responsibility payment on the tax return
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