Affordable Care Act (ACA)

Affordable Care Act (ACA) - Tax Resources for CPAs 

We have compiled a variety of materials related to both the individual and employer mandate provisions of the Affordable Care Act (ACA). This page offers guidance, practice aids, external resources, and current news to help CPA tax practitioners with compliance, practice management, and ethical considerations surrounding ACA. Visit the Affordable Care Act: What’s Trending page on IRS.gov for trending topics.

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Featured Resources

ID theft

Important Health Care Reform Reporting Requirements

Available to all AICPA members! Quick reference guide from AICPA/Paychex that detail what an employers need to know about the new IRS Forms 1094-C & 1095-C, third party help, and information needed to complete returns.

ACA FAQs: Health Insurance Issues for S Corporation Shareholders  

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

Affordable Care Act: Tax and Insurance Ramifications

This CPE course will help you better understand the impact of the Act so you can describe to your clients how health care and paying for coverage will change in the future.


Checklists, Practice Guides, and Templates

Videos, Webcast Archives, and Other Media

Forms & Instructions

 

Employer Reporting and Responsibilities

 

Individual Shared Responsibility Provision


Premium Tax Credit


Other Resources

Learning

Self-Study

  • Tax Planning After the Healthcare Surtax: Tools, Tips, and Tactics: A new surtax is being imposed on certain income that exceeds a threshold amount. This surtax will affect individuals, trusts and estates. The information and resources in this toolkit will enable you to minimize the effects the surtax has on your clients, and to institute best practices that will yield benefits for years to come.

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