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Health Care Reform Quickfinder Handbook

Health Care Reform Quickfinder Handbook

Product Information

  • The 2017 tax year editions will be available in December 2017. Pre-order your editions today.

  • Brand:




eBook - ProView
Product Code:

Health Care Reform has wide-ranging implications for individuals and employers. Employer mandates to provide insurance coverage, individual mandates to obtain coverage, credits and subsidies to help individuals purchase coverage, marketplaces for acquiring coverage, new reporting requirements and taxes are a few of the many changes that impact your clients. They are likely to have questions. We’ve got the answers. Our Health Care Reform Quickfinder Handbook makes it easy for you to quickly locate answers and keep your clients in compliance.

Topics covered in the Handbook include:

  • Health insurance mandate for individuals
  • Obtaining insurance through a state marketplace
  • Premium tax credit and cost-sharing subsidies for individuals
  • Health insurance mandate for employers
  • Penalty for not providing insurance to employees
  • Employees of small employers eligible for SHOP participation
  • Small employer health insurance credit
  • Other taxes
  • Notice and reporting requirements
  • Health plan market reforms
  • Health care reform resources

See information above for new edition availability.  To order the current or prior tax year editions, please call us at 800-510-8997.

  • Health Care Reform Quickfinder Handbook 2017
    • Health Care Reform Quickfinder® Handbook
    • Tab 1—Health Insurance Mandate for Individuals
      • Overview
      • Individuals Who Are Exempt Fromthe Shared Responsibility Penalty
      • What Is the Required Health Insurance Coverage?
      • Calculating the Shared Responsibility Penalty (Payment)
    • Tab 2—Obtaining Insurance Through a State Marketplace
      • What Are Insurance Marketplaces?
      • Eligibility to Purchase Insurance Through a State Marketplace
      • Applying for Insurance Through a Marketplace
    • Tab 3—Premium Tax Credits and Cost-Sharing Subsidies for Individuals
      • Premium Tax Credit (PTC)
      • Completing Form 8962
      • Reduced Cost-Sharing for Low-Income Taxpayers
    • Tab 4—Health Insurance Mandate for Employers
      • Overview
      • Applicable Large Employers (ALEs)
      • Employer Defined
      • Application of Aggregation Rules
      • Employee Defined
      • Determining Hours of Service
      • Dependents Who Must Be Offered Coverage
      • Full-Time Status Determination
      • Ongoing Employees
      • New Variable Hour and Seasonal Employees
      • Transition From New Employee to Ongoing Employee
      • Administrative Period—New Employees
      • Change In Employment Status
      • Returning and Rehired Employees
      • Comprehensive Example—Determining ALE Status
    • Tab 5—Employer Shared Responsibility Penalties
      • Section 4980H(a) Penalty for Not Offering Coverage
      • Section 4980H(b) Penalty for Not Offering Affordable MV Coverage
      • Determining if Coverage Provides MV
      • Determining if Coverage Is Affordable
      • Affordability Safe Harbors
    • Tab 6—Small Employers
      • Small Business Health Options Program (SHOP) Marketplace
      • SHOP Coverage Requirements
      • How Do Employers Enroll in SHOP
      • How Employees Enroll in SHOP
      • Plans Offered in the SHOP
      • Small Employer Health Insurance Credit
      • Steps to Determine Eligibility for the Credit
      • Step 1: Meeting the Uniformity Requirement
      • Step 2: Determining Employees Taken Into Account
      • Step 3: Calculating Number of Hours of Service
      • Step 6: Determining Premiums Paid By the Employer
      • Calculating the Credit
      • Claiming the Credit
      • Comprehensive Example—Small Employer Health Insurance Credit
    • Tab 7—Other Taxes
      • Overview
      • 3.8% Net Investment Income Tax
      • Individuals Subject to the 3.8% NII Tax
      • Calculating the 3.8% NII Tax for Individuals
      • Net Investment Income (NII)
      • Properly Allocable Deductions
      • Passive Activity
      • Rental Income
      • Net Gain
      • Dispositions of Partnership and S Corporation Ownership Interests
      • Income Not Included in NII
      • Estates and Trusts
      • 0.9% Medicare Tax on Earned Income
      • Collection of Tax From Employees
      • Compensation Subject to the 0.9% Medicare Tax
      • SE income Subject to the 0.9% Medicare Tax
      • Employer Withholding Requirements
      • Excise Tax On Cadillac Plans
      • Excise Tax On Medical Devices
      • Excise Tax On Indoor Tanning Services
    • Tab 8—Notice and Reporting Requirements
      • Health Insurance Coverage Reporting on Form 1095-C
      • Health Insurance Coverage Reporting on Form 1095-B
      • Reporting Employer Provided Health Coverage on Form W-2
    • Tab 9—Market Reforms
      • Grandfathered Plans
      • Medical Reimbursement Plans
      • Employer Payment Arrangements
      • Penalty for Failing to Meet Market Reform Requirements
    • Tab 10—Glossary
    • Back Cover
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