Basic Certification Topics: Exemptions

VITA/TCE ACA Tax Training Webinar TY2017

Presented on November 20, 2017, this webinar provides explanation of basic ACA certification topics for VITA and TCE volunteers, such as the requirement to maintain minimum essential coverage and how to claim an exemption from this requirement. It pays special attention to the exemption based on offers of unaffordable coverage.

This webinar series is designed to help VITA/TCE sites and other volunteer tax preparers understand the ACA components of a tax return in order to assist low-income tax clients for the 2017 tax season.

Presentation Slides

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Watch the Webinar

Minimum Essential Coverage Refresher

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ACA requirements for minimum essential coverage

Shared responsibility payment



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Exemptions from the coverage requirement

  • Income below the filing threshold
  • IRS exemptions: Form 8965, Part III


Deep Dive: Affordability Exemption

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IRS exemptions: Affordability exemption

  • Example 1: Affordability of ESI
  • Example 2: Marketplace affordability
  • Example 3: Marketplace affordability

Marketplace exemptions: Form 8965, Part I




Additional Resources

Webinar: Advance Certification Topic: Premium Tax Credit | View webinar