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2.0 Credits

All individual income tax return preparers need to be thoroughly familiar with Affordable Care Act compliance issues as it relates to individual taxpayers. Preparers should be able to knowledgeably prepare Form 8962, which deals with anyone eligible for a premium tax credit or who received a premium tax credit, whether eligible for it or not. Preparers should also be familiar with any applicable exemptions to the individual penalty that could apply and Form 9065, where application for an exemption is made. The program includes a case study with a line-by-line analysis of the relevant forms. Includes discussion of the practical implications of Executive Order 13765 directing agencies to relax ACA enforcement and of the subsequent IRS decision to continue accepting returns that are silent as to insured status.


  • Prepare and process the tax forms relating to the premium tax and the individual shared responsibility penalty

Major Topics

  • Determining the amount of the individual’s shared responsibility penalty
  • Statutory exemptions from mandated health insurance coverage
  • Obtaining and calculating the amount of the premium tax credit
  • Reconciling the amount of the individual's premium tax credit awarded with the amount to which the individual is entitled
  • Ins and outs of Form 8962, Premium Tax Credit
  • Form 8965, Health Coverage Exemptions
  • Complete case study with filled-in forms
  • Navigating ACA compliance in the face of potential repeal


Knowledge of basic individual income tax

You will receive an email from Surgent CPE with instructions to view this on-demand webcast.