Basic Certification: Exemptions and the Individual Mandate

ACA Tax Training Webinar Series, Tax Year 2018

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

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↓ Download PowerPoint presentation slides (PPT)

Watch the Webinar

Overview of What’s Covered


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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, and CBPP exemption tool
  • Previewing the tax return




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