Individual Mandate Compliance Policy Reversed

In October, the IRS reversed a recent policy change in how it monitors compliance with the Affordable Care Act’s individual mandate. Individuals should keep the following in mind when filing 2017 tax returns:

  • The IRS‎ will not accept electronically filed tax returns where the taxpayer does not certify whether the individual had health insurance for the year.
  • Paper returns that do not certify compliance with the individual mandate may be suspended pending receipt of additional information, and any refunds due may be delayed.

To avoid refund and processing delays when filing 2017 individual tax returns in 2018, taxpayers should indicate whether they (and everyone on their return) had health coverage, qualified for an exemption or are paying an individual mandate penalty.

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