Affordable Care Act (ACA)

Affordable Care Act (ACA) - Tax Resources for CPAs 

Perhaps the most talked-about topic in our profession right now is the Affordable Care Act (ACA). Repealing the ACA and replacing it has been a recent legislative focus. Legislation has already passed by the House, with a separate Senate proposal awaiting approval action in that chamber. Practitioners and taxpayers have many questions about what the final enacted bill will look like, what tax provisions will be included, and when the rules will be effective.

Though change is expected, the ACA remains law for now, and taxpayers must still abide by it. We have compiled a variety of materials related to both the individual and employer mandate provisions. This page offers guidance, tools, and current news to help CPA tax practitioners with compliance, practice management, and ethical considerations surrounding the ACA. 

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Featured Resources

Tax Reform Resource Center

ID theft

ACA

  Tax Reform Resource Center

Potential changes to the ACA may be a component of tax reform; this page helps you keep up with what has been proposed or passed in Congress, and will be updated frequently with news, analysis, and resources.

Health Insurance Issues for S Corporation Shareholders FAQs  

Answers common questions CPAs are asking about their S corporation clients affected by ACA.

Minimum Essential Coverage (MEC) and Premium Tax Credit (PTC) FAQs

 Provides answers to frequently asked questions (FAQs) regarding MEC and PTC, as well as tips and helpful links.

 

Checklists, Practice Guides, and Templates

Articles

Forms and Instructions

 Employer Reporting and Responsibilities

Individual Shared Responsibility Provision

Premium Tax Credit

External Resources

Learning 

Online Webcasts

Self-Study

Conferences

  • AICPA's Heath Care Industry Conference, Nov. 8 - Nov. 10 (Denver, CO or virtual): Premier event for CPAs in the health care industry.
  • AICPA National Tax Conference, Nov. 6 - Nov. 7 (Washington, D.C. or virtual): Brings leading tax practitioners and key government officials together to present differing and shared positions for a thoughtful review of potential scenarios, tax priorities, and a pulse check of the ever-changing tax landscape.


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Reviewed July 6, 2017

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