The IRS Tax Form for Obamacare Individual Mandate

ATR ^ | 2012-10-29 | [Staff]

[92nina]

As a service to the public, Americans for Tax Reform has released a projected tax form to help families and tax specialists prepare for the additional filing requirement required by the Affordable Healthcare Act's individual mandate.

Starting in 2014, all Americans who file income tax returns must complete an additional IRS tax form. The new form requires disclosure of a taxpayer’s personal identifying health information in order to determine compliance with the Affordable Care Act’s individual mandate. As confirmed by IRS testimony to the tax-writing House Committee on Ways and Means, “taxpayers will file their tax returns reporting their health insurance coverage, and/or making a payment”.

You may download a PDF file of form here or view it [back in ATR.]

Highlights from the Obamacare Individual Mandate Tax Compliance Form:

1. Determination of “qualifying” health insurance. Under the Affordable Care Act, most Americans must purchase health insurance deemed “qualified” by the Department of Health and Human Services (HHS) starting in 2014. Failure to comply with this mandate results in a tax penalty which must be paid to the IRS. The tax penalty ranges from $695 to $2085, or more, depending on the size of a family. The dollar amount grows over time and is tabulated on the form. Taxpayers must demonstrate that they obtained qualifying health insurance for each month of the year in order to avoid payment of this tax penalty. [See lines 12-13]

2. Disclosure of personal identifying health information. Every family that files a tax return (140 million households) will have to disclose whether or not they were covered by a qualifying plan, in which months they were covered, and what type of coverage they received. Tax filers must also divulge and disclose their personal health ID number, the nature of their health insurance, and other information from their health insurance card as further IRS regulations warrant. [See lines 3-4]

3. Exemptions from Individual Mandate: Prisoners, Undocumented Immigrants, Welfare Recipients. The form also determines which individuals are exempt from the Individual Mandate and non-compliance taxes. Classes of individuals who are exempt from the mandate include but are not limited to: those serving sentences in the federal penitentiary system; those persons not legally able to work in the U.S.; welfare recipients; and those qualifying for an HHS-granted religious exemption. [See lines 8-11]

4. IRS penalties and interest on unpaid mandate taxes. Because the Affordable Care Act’s individual mandate penalty is a tax, the IRS will be able to assess interest and non-criminal penalties on those families who will not or cannot pay the tax. The IRS will issue regular, periodic correspondence audits to these families to help them comply with their filing responsibilities.

Read more: http://atr.org/irs-tax-form-obamacare-individual-mandate-a7274#ixzz2AoagMD9V

[PeterPrinciple]

Doesn’t have the paper work reduction act notice on it.....................

[WildHighlander57]

I did a Google search on 0care and found an analysis on it. Nowhere are the individual taxpayers to file a separate form. The employers are the ones to do it.

[WildHighlander57]

OK the document was published on 2 July 2012 by the Congressional Research service, written by Janemarie Mulvey and Hinda Chaikind; title is “Individual Mandate and Related Information Requirements under ACA”

[SunkenCiv]

Thanks 92nina.

[zot]

Thanks for the ping.
I wonder if Tricare For Life is a qualifying plan.

[GreyFriar]

It should be as it is a federal government plan and retirees have to pay for it.

[zot]

Thanks. I agree that it should be, but I don’t know what the law says.

[92nina]

I think it’s the group’s estimate of what the form would be if a second term Obama’s IRS got around to it. Watermark says it’s not an IRS form.

[old republic]

Every family that files a tax return (140 million households) will have to disclose whether or not they were covered by a qualifying plan, in which months they were covered, and what type of coverage they received. Tax filers must also divulge and disclose their personal health ID number, the nature of their health insurance, and other information from their health insurance card as further IRS regulations warrant. [See lines 3-4]

Since not having health insurance is now a crime/misdemeanor thanks to that terrible Chief Justice, wouldn't forcing people to sign an IRS form under penalty of perjury count as a violation of the 5th Amendment's prohibition against forcing people to be a witness against themselves?

Isn't this forcing people to provide a sworn testimony against themselves that can later be used to prosecute a penalty against themselves unconstitutional? Or does the administration argue that this violation isn't a criminal case, and therefore people can be forced to witness against themselves?

With respect to your comment about civil disobedience, if a significant portion of the population refused to cooperate and fill out the IRS form, it would effectively nullify the unconstitutional decision of the Supreme Court on this "tax", because I don't think the government has the resources to come after, nor wants to come after say 30 million people. Therefore, in the event of mass civil disobedience, the government would likely either have to change the form or repeal the law.