Basic Certification Topic: Exemptions

VITA/TCE ACA Tax Training Webinar

Presented November 16, 2016, this webinar explains how to claim an exemption from the requirement to maintain health coverage, paying special attention to the exemption based on offers of unaffordable coverage.

This year’s webinar series is intended to help VITA/TCE sites and other volunteer tax preparers ramp up to expert-level content on the ACA in order to prepare for the 2016 tax season.

Presentation Slides

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Exemption & Shared Responsibility Refresher

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IRS exemptions: Form 8965, Part II: Household exemptions

  • Income under the filing threshold

IRS exemptions: Form 8965, Part III: Individual exemptions

  • Code A: Affordability exemption
  • Code B: Short coverage gap
  • Code C: Certain noncitizens
  • Code G: Aggregate self-only coverage unaffordable
  • Code G: Medicaid coverage gap
  • Code H: Born, Adopted, or Died

Marketplace exemptions: Form 8965, Part I

  • Hardship exemptions

Shared responsibility payment


Exemptions & SRP in TaxSlayer

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Insurance status


Shared responsibility payment


Deep Dive: Affordability Exemption

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Affordability: Offer of employer coverage

  • Example 1: Self-only vs. family coverage

Affordability: Marketplace coverage

  • Marketplace coverage affordability worksheet
  • Example 2: Partial-year coverage
  • Example 3: Income eligible for Medicaid
  • General tips



Additional Resources

TY2016 ACA: What Tax Preparers Need to Know Webinars | View series