Affordable Care Act Taxes and Penalties


The Affordable Care Act (ACA), passed in 2010, was a comprehensive healthcare reform bill with wide-ranging effects for individuals and businesses.

This course provides an overview of the more important taxes and penalties that are introduced by the Affordable Care Act (ACA), and their application to individuals, employers, trusts, and estates. All of the discussions within the course are supported by worked examples that illustrate the calculation of applicable taxes and penalties.

Tax year: 2018

Learning Objectives

Upon conclusion of this course, students will be able to:

  • recognize the broad implications of the Affordable Care Act and how it affects taxpayers, both individuals and employers
  • calculate the penalties for individuals who do not comply with the individual mandate
  • identify taxpayers including estates and trusts who may be affected by the additional Medicare tax and net investment income tax and correctly calculate their liabilities
  • identify the obligations and penalties faced by employers for employee health coverage, withholding, and reporting
  • identify the eligibility criteria for employers who wish to claim the small business health care tax credit

Designed For

CPAs, EAs, and other tax professionals
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