More information from IRS on individual shared responsibility payment and exemption

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November 27, 2014 by Tony Novak

Three new publications from IRS yesterday:

IRS Notice 2014-76

http://www.irs.gov/pub/irs-drop/n-14-76.pdf

Rev. Proc. 2014-62

http://www.irs.gov/pub/irs-drop/rp-14-62.pdf

TD 9705: Minimum Essential Coverage and Other Rules Regarding the Shared Responsibility

Payment for Individuals 11/26/2014

https://s3.amazonaws.com/public-inspection.federalregister.gov/2014-27998.pdf

All three address individual mandate penalties and the third also addresses how HRAs affect the calculation. I updated http://tonynovak.com/article/18-things-small-businesses-must-know-about-HRAs.html with a link to the new information to the third source.

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