Guidance on ACA Hardship Exemptions

Notice 2014-76 lists the Affordable Care Act acceptable hardship exemptions that taxpayers may claim on their federal returns without obtaining a hardship exemption from the Marketplace.

Document Excerpt

This notice identifies the hardship exemptions from the individual shared responsibility payment under ยง 5000A of the Internal Revenue Code that a taxpayer may claim on a Federal income tax return without obtaining a hardship exemption certification from the Health Insurance Marketplace (Marketplace).

 

Link

http://www.irs.gov/pub/irs-drop/n-14-76.pdf

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