For the 2018 tax filing season (for the year 2017), the IRS will not accept electronically filed tax returns if the taxpayer does not address the health coverage requirement of the Affordable Care Act, including the statement of whether or not the taxpayer had coverage, had an exemption, or will be making a shared responsibility payment. Tax returns that are paper filed without this information may also be suspended until additional information is provided. The taxpayer is expected to pay what they owe at the point of filing. This will be the first time the IRS will not accept tax returns that omit this information.
Click here for more information about the individual shared responsibility provision.
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