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.

Official IRS Statement



The information and materials on this blog are provided for informational purposes only and are not intended to constitute legal or tax advice. Information provided in this blog may not reflect the most current legal developments and may vary by jurisdiction. The content on this blog is for general informational purposes only and does not apply to any particular facts or circumstances. The use of this blog does not in any way establish an attorney-client relationship, nor should any such relationship be implied, and the contents do not constitute legal or tax advice. If you require legal or tax advice, please consult with a licensed attorney or tax professional in your jurisdiction. The contributing authors expressly disclaim all liability to any persons or entities with respect to any action or inaction based on the contents of this blog.

Joanna Castillo– Joanna is the Client Compliance Manager for Sequoia, where she works with our clients to optimize and streamline benefits compliance. In her free time, Joanna enjoys live music, college football, travel, and walking her dog in Golden Gate Park.