Key Terms

ACAIndividuals, families and employers can learn more about several tax and non-tax provisions for health care coverage and financial assistance options created by the Affordable Care Act on the Affordable Care Act page. The Small Business Health Care Tax Credit Estimator tool can also help employers determine eligibility for these credits and, if eligible, estimate the amount.

IRS Commissioner Predicts Miserable 2015 Tax Filing Season (Forbes, Nov. 4, 2014)

Tax Administration: Service Matters (Bloomberg BNA Daily Tax Report, Oct. 16, 2014) -- free subscription required

Tax Officials Express Doubts About Fatca (The Wall Street Journal, Oct. 8, 2014)


The Affordable Care Act (ACA) created several tax and non-tax provisions for health care coverage and financial assistance options, including the Premium Tax Credit and the Individual Shared Responsibility Provision for individuals and families. Employer provisions include the Small Business Health Care Tax Credit and the Employer Shared Responsibility Provision. The IRS administers the tax provisions of the law, while Health and Human Services (HHS) is the lead agency for the non-tax provisions.

Visit the Affordable Care Act page for FAQs about the Premium Tax Credit and Individual Shared Responsibility Provision.

Employers can also visit the Small Business Health Care Tax Credit Estimator tool for help determining eligibility for the Small Business Health Care Tax Credit, which is designed to encourage small businesses to offer health insurance coverage for the first time or maintain coverage they already have.

Welcome to the Taxpayer Advocate Service (TAS) Tax Toolkit! This Tax Toolkit is a website that contains useful tax information for individuals, businesses, tax professionals and media, including news and updates, ways TAS helps taxpayers, and important information about tax topics and rights.

As an independent organization within the IRS, we help taxpayers resolve problems with the IRS and recommend changes that will prevent the problems. We are “Your Voice at the IRS.”


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