[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304548-105":53,"doc-detail-304548-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","the-internal-revenue-service-meets-the-affordable-care-act","The Internal Revenue Service Meets the Affordable Care Act","","Explains how the Internal Revenue Service will implement the Affordable Care Act (ACA) mandate beginning April 15, 2015, and why it is likely to generate political and public complaints. Outlines major changes in tax filing, including new W-2 box 12 reporting, the introduction of form 1095A for exchange purchases, and additional complexity for form 8962 Premium Tax Credit reconciliations. Also describes the “individual shared responsibility payment” penalty mechanism and its limits.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/the-internal-revenue-service-meets-the-affordable-care-act/304548/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/the-internal-revenue-service-meets-the-affordable-care-act/304548.png","ImageObject",442,249,{"name":88,"@type":89},"Felix Montgomery","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-20","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What changes does the ACA mandate create for Americans filing taxes in 2015?","Question",{"text":108,"@type":109},"Beginning April 15, 2015, taxpayers encounter new boxes to check on their returns and must complete additional forms tied to health insurance coverage under the ACA.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What are form 1095A and who will receive it?",{"text":113,"@type":109},"People who purchased health insurance through ACA exchanges will receive the newly created form 1095A from federal and state exchanges, with the number of enrollees reported as somewhat more than 11 million.",{"name":115,"@type":106,"acceptedAnswer":116},"How does form 8962 affect taxes for people whose income changed during the year?",{"text":117,"@type":109},"Form 8962 reconciles advance premium tax credit help with actual 2014 income; if someone was not entitled they may repay, while those who were entitled but did not receive assistance may receive it.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304548,1789814667,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":125,"read_time":76},549768064778,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","Effective Public Management  \nApril 2015  \nElaine C. Kamarck is a senior fellow in the Governance Studies program at Brookings and the Founding Director of Center for Effective Public Management.  \nThe Internal Revenue Service meets the Affordable Care Act  \nElaine C. Kamarck  \nINTRODUCTION  \nThe Internal Revenue Service (IRS) is the government agency that Americans love to hate  \nthe most. And on April 15, 2015, the IRS will implement, for the first time ever, the mandate  \nin the Affordable Care Act (ACA)—a law that a large part of the public, mostly conservative, loves to hate as well. Regardless of the reality of how things go, the combination of the IRS and the ACA guarantees complaints from politicians and the public alike.  \nEver since its passage, the mandate that every American have health insurance has been at the heart of the controversy over the ACA. The mandate is enforced through the tax code and the Internal Revenue Service enforces the tax code. Beginning this year citizens will find some new boxes to check and some new forms to fill out as they complete their tax returns. The experience Americans have this first time around will almost certainly bring about criticisms—and whether they are significant and will add to the incredible amount of political opposition this law has faced or whether they are simply growing pains that will fade away – these complaints will have repercussions for the 2016 elections and beyond.  \nCHANGES IN TAX FILING  \nCome April 15th approximately 150 million Americans will file income tax returns (149 .7 million were filed in 2014) . They will notice some changes. For some the changes will be minimal – for others not. The changes are listed below in order of complexity.  \nFor the vast majority of taxpayers the new law should not complicate their tax filing very much. If everyone in the family had health insurance through their employer or through the private marketplace the only thing they will have to do is to check a box. On form 1040 this will be on line 61 and  \n1  \non form 1040 EZ this will be on line 11.1 The IRS has issued new W-2 forms, which include, in Box 12, a requirement that employers provide information to the IRS on whether or not they are providing health insurance and the value of that insurance.  \nThose who took advantage of the new exchanges created by the ACA to buy health insurance will receive a newly created form—1095A. These forms will be sent from the newly created federal and state health insurance exchanges to everyone who has purchased health insurance through the exchanges, currently somewhat more than 11 million people (although like everything else associated with this law the number of people who have signed up is controversial.) The first glitch has already occurred. According to U.S. News and World Report: “Unfortunately for about 800,000 of the people who used the federal site, their 1095-A forms contained incorrect information. If you were one of them, you should have been contacted by the Centers for Medicare and Medicaid Services, who asked all affected individuals to delay filing taxes and wait for the correct form. That new 1095-A should be sent out this week, but all affected people are eligible for a filing extension. That error affected about 20 percent of people using the federal marketplace.”2 Nonetheless, filing the 1095A exchange form shouldn’t pose too big of a problem for those who get the proper form.  \nThe level of complexity increases exponentially for those who need to file the new form 8962 – the Premium Tax Credit. This form exists because, under the law, those who earn between 100 percent—400 percent of the poverty line are entitled to a tax credit to help them offset the cost of health insurance.3 However, an individual’s income can change over the course of a year. And thus some people will have gotten government help buying health insurance when they shouldn’t have and vice versa. So this year people will have to reconcile the","cbCaik4lB29KCjxv","https://ap.wps.com/l/cbCaik4lB29KCjxv","pdf",918314,7,"English","# Introduction\n# Changes in Tax Filing\n## April 15 Filing Impact\n## New Forms (W-2, 1095A, 8962)\n## Premium Tax Credit Reconciliation\n## Individual Shared Responsibility Payment","[{\"question\":\"What changes does the ACA mandate create for Americans filing taxes in 2015?\",\"answer\":\"Beginning April 15, 2015, taxpayers encounter new boxes to check on their returns and must complete additional forms tied to health insurance coverage under the ACA.\"},{\"question\":\"What are form 1095A and who will receive it?\",\"answer\":\"People who purchased health insurance through ACA exchanges will receive the newly created form 1095A from federal and state exchanges, with the number of enrollees reported as somewhat more than 11 million.\"},{\"question\":\"How does form 8962 affect taxes for people whose income changed during the year?\",\"answer\":\"Form 8962 reconciles advance premium tax credit help with actual 2014 income; if someone was not entitled they may repay, while those who were entitled but did not receive assistance may receive it.\"}]","The Internal Revenue Service Meets the Affordable Care Act | PDF"]