Information for your Individuals
- What isMinimal Essential Coverage (MEC)?
o Does my client qualify for an exemption from MEC?
o Why it is important to report life & income changes to the Marketplace (Exchange)
- When would my client need to make anIndividual Shared Responsibility Payment (ISRP)?/FAQs
- What is acoverage month for the Shared Responsibility Payment? see FAQ 19
- Who is included in atax household?
- What amounts are included inhousehold income?
- DoesAdditional Medicare Tax apply to my client?/FAQs
- Does my client need to file and payNet Investment Income Tax?/FAQs
Information for Businesses
- What are theEmployer Shared Responsibility Provisions of ACA?/FAQs
- Is my client anApplicable Large Employer (ALE)?
- Who should my client count asfull time employees (FTE)?
- Does your business have50 or more full-time equivalent (FTE) employees?
- Does your business havefewer than 50 full-time equivalent (FTE) employees?
- Does your client qualify for theSmall Business Health Care Tax Credit?
Information for Payroll Clients
- How does my clientreport Employer Sponsored Health Coverage on Form W-2?
- How does my clientreport the Additional Medicare Tax on Form W-2? see FAQ 52
- How does my clientreport the Additional Medicare Tax on Form 941? see FAQ 51