The National Association of Tax Professionals

The National Association of Tax Professionals

Affordable Care Act - Individuals

  • Topic(s): Individual
  • Presenter(s): Marie Young
  • Session#: 935-11
  • Session Length: 100 minutes
  • Program: NATP National Conference 2015
  • Date: Jul 20, 2015
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Affordable Care Act - Individuals - Details:

The first filing season with the implementation of the Affordable Care Act (ACA) is almost complete and, as tax professionals, we have been on the front lines delivering the news to taxpayers. In this session, we'll answer questions regarding the ACA and its effect on individual tax returns. We'll cover topics such as health coverage for adult children, net investment income tax, additional Medicare tax, individual shared responsibility payment, the health insurance premium tax credit and due diligence requirements with respect to the application of the ACA.

Upon completion of the session, you will be able to:
  1. Identify how ACA penalties apply to taxpayers who do not have minimum essential coverage.
  2. Accurately calculate household income, the premium tax credit, and any potential penalties.
  3. Summarize due diligence for the ACA individual mandate.