Eligibility for subsidies in the Marketplace is determined in part by using specific percentages and thresholds that are indexed and change each enrollment year.

In addition, people who received advance premium tax credits (APTC) in the prior enrollment year will need to complete a tax return for that year and will need to use percentages and thresholds applicable to that tax year.

This reference guide lists all the indexed guidelines and thresholds that change each enrollment year.

Coverage Year 2022 / Tax Year 2021

September 2021

↓ View reference guide (PDF)

Coverage Year 2021 / Tax Year 2020

March 2021 (updated to reflect changes to premium tax credits in the American Rescue Plan)

↓ View reference guide (PDF)

Coverage Year 2020 / Tax Year 2019

October 2019

↓ View reference guide (PDF)

Coverage Year 2019 / Tax Year 2018

June 2018

↓ View reference guide (PDF)

Coverage Year 2018 / Tax Year 2017

November 2017

↓ View reference guide (PDF)

As part of the ACA tax training webinar series for VITA/TCE volunteers presented on November 15, 2018, this webinar gives an overview 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 2018 tax season.

Presentation Slides

↓ View presentation slides (PDF)

↓ Download PowerPoint presentation slides (PPT)

Watch the Webinar

Overview of What’s Covered

Overview

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• Shared responsibility payment
• Overview of ACA rules for 2018
• Full-year exemptions and when to use Form 8965
• New general hardship exemptions

Coverage and Exemptions

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• Minimum essential coverage
• Income below the filing threshold
• Entering all other exemptions in TaxSlayer

IRS exemptions:

• New general hardship exemptions
• Short coverage gap
• Certain noncitizens
• Medicaid coverage gap
• CBPP Tax Exemption Tool for Income-Related Exemptions | View tool

Deep Dive: Affordability Exemption

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• Affordability exemption
• Example: Affordability of offer of employer coverage
• Affordability: Marketplace coverage
• Examples: Marketplace affordability
• Integrating Taxslayer, Healthcare.gov and CBPP exemption tool
• Previewing the tax return

Q&A

Additional Resources

ACA Exemptions Related to Income Tool | View tool

VITA/TCE Advance Certification: Reconciling the PTC | View webinar

Reference Guide: Yearly Guidelines and Thresholds | View reference guide

Resources for Volunteer Tax Preparers | View resources