IRS will reject returns that don’t indicate compliance with ACA mandate


Tax Returns must answer questions about ACA compliance or be rejected
Tax Returns must answer questions about ACA compliance or be rejected

the IRS has told tax preparers and software firms that it won’t automatically reject tax returns that fail to state whether the tax filer had health insurance during the year – Note though that one still owes the tax penalties, so what’s the difference?   LA Times 2.15.2017 * Line 61 – 1040

I find it UNBELIEVABLE, but it seems the only recourse to enforce the Individual Mandates Tax penalties is to subtract any refund one might get from the penalty for not having coverage. US NEWS   Demoines Register 

Please post a citation below if there is real enforcement.   However, I was told at a seminar, that there is full enforcement to recover subsidies.

If this enforcement issue confused you and you didn’t think there was a penalty, you can probably qualify for special enrollment till 4.30.2015!

 IRC 5000 A(Bookmarked PDF)  Cornell Law   FINAL Rules & Regulation

(g) Administration and procedure

(1) In general

The penalty provided by this section shall be paid upon notice and demand by the Secretary, and except as provided in paragraph (2), shall be assessed and collected in the same manner as an assessable penalty under   subchapter B of chapter 68.

(2) Special rules

Notwithstanding any other provision of law—

(A) Waiver of criminal penalties

In the case of any failure by a taxpayer to timely pay any penalty imposed by this section, such taxpayer shall not be subject to any criminal prosecution or penalty with respect to such failure.

(B) Limitations on liens and levies

The Secretary shall not
(i) file notice of lien with respect to any property of a taxpayer by reason of any failure to pay the penalty imposed by this section, or
(ii) levy on any such property with respect to such failure.
So, I guess that IRC 7345 denial of US Passport  won’t apply, as the legislation only applies to debts for which there is a filed lien or levy, Sideman & Bancroft if the Health Reform Mandate penalties push you over the $50k serious delinquency limit.

FINAL Rules & Regulation  ♦ Proposed Regulations [REG-148500-12] ♦  KPMJ Summary Final Regs ♦  Federal Register.Gov  Treasury.Gov ♦  CMS.Gov

2014 Tax Filing forms & information

Tax Credit Calculator


Sample Projected Tax Form to prove you have Health Insurance Sample Form Obamacare Tax Penalty

Delay in enforcement due to website glitches — So, up until yesterday, the legal deadline for buying health insurance to avoid the individual mandate penalty was February 15. After yesterday, the new deadline is March 31 — Town Hall 10.24.2013

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