IRS Deputy Miller Touts ACA Implementation

IRS Deputy Commissioner for Services and Enforcement Steven T. Miller told House lawmakers on September 11 that the IRS will be ready in 2014 to implement the advance premium tax credits and health care exchanges required by the Patient Protection and Affordable Care Act (ACA). Speaking before the House Ways and Means Oversight Subcommittee, Miller said the IRS has already begun implementation of the small business health care tax credits, expanded adoption credits, and other tax provisions focused on therapeutic projects and indoor tanning.

According to Miller, the IRS has worked with large employers to provide flexible guidance, including simplified safe harbors to assist in measurement and compliance. The IRS has issued various regulations, revenue rulings, notices, announcements and frequently asked questions about ACA implementation. In addition, the IRS has already engaged in discussions with tax-return preparers and software developers so taxpayers can file their 2014 returns in a timely manner.

Miller noted that the IRS will use written correspondence, rather than levies, liens, criminal prosecutions or revenue agents, to verify individual health care coverage. “The IRS will match what is reported on the tax return with the information reported by insurers,” Miller said. “We will follow up with taxpayers who appear to have overpaid, underpaid and/or were not eligible for an exemption.”

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