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IRS Tax Tip 2024-79, 1 §à§Ü§ä§ñ§Ò§â§ñ 2024 §Ô. ¡ª §¬§â§Ñ§Û§ß§Ú§Û §ã§â§à§Ü §á§à§Õ§Ñ§é§Ú §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §Õ§Ý§ñ §Ý§Ú§è, §Ù§Ñ§á§â§à§ã§Ú§Ó§ê§Ú§ç §á§â§à§Õ§Ý§Ö§ß§Ú§Ö ¨C 15 §à§Ü§ä§ñ§Ò§â§ñ ¨C §á§â§Ú§Ò§Ý§Ú§Ø§Ñ§Ö§ä§ã§ñ.

IR-2024-251, 1 §à§Ü§ä§ñ§Ò§â§ñ 2024 §Ô. ¡ª §±§â§à§Ô§â§Ñ§Þ§Þ§Ñ §á§à §à§Ü§Ñ§Ù§Ñ§ß§Ú§ð §Ò§Ö§Ù§Ó§à§Ù§Þ§Ö§Ù§Õ§ß§à§Û §á§à§Þ§à§ë§Ú §á§à §Ó§à§á§â§à§ã§Ñ§Þ §á§à§Õ§à§ç§à§Õ§ß§à§Ô§à §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§ñ (VITA) §Ú §á§â§à§Ô§â§Ñ§Þ§Þ§Ñ §Ü§à§ß§ã§å§Ý§î§ä§Ú§â§à§Ó§Ñ§ß§Ú§ñ §á§à §Ó§à§á§â§à§ã§Ñ§Þ §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§ñ §Õ§Ý§ñ §á§à§Ø§Ú§Ý§í§ç (TCE) §Ó §ß§Ñ§ã§ä§à§ñ§ë§Ö§Ö §Ó§â§Ö§Þ§ñ §ß§Ñ§Ò§Ú§â§Ñ§ð§ä §Ó§à§Ý§à§ß§ä§Ö§â§à§Ó §Õ§Ý§ñ §å§é§Ñ§ã§ä§Ú§ñ §Ó §á§â§Ö§Õ§ã§ä§à§ñ§ë§Ö§Þ §ã§Ö§Ù§à§ß§Ö §á§à§Õ§Ñ§é§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Û §ã§à§Ó§Ö§ä IRS 2024-82, 15 §à§Ü§ä§ñ§Ò§â§ñ 2024 §Ô. ¡ª §£ §á§à§Þ§à§ë§î §Ø§Ö§â§ä§Ó§Ñ§Þ §ã§ä§Ú§ç§Ú§Û§ß§í§ç §Ò§Ö§Õ§ã§ä§Ó§Ú§Û §ß§Ñ §ã§Ñ§Û§ä§Ö IRS.gov §â§Ñ§Ù§Þ§Ö§ë§Ö§ß§Ñ §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ñ, §Ü§à§ä§à§â§Ñ§ñ §Þ§à§Ø§Ö§ä §á§â§Ú§Ô§à§Õ§Ú§ä§î§ã§ñ §Ú§Þ §Ó §á§â§à§è§Ö§ã§ã§Ö §Ó§à§ã§ã§ä§Ñ§ß§à§Ó§Ý§Ö§ß§Ú§ñ, §Ó§Ü§Ý§ð§é§Ñ§ñ §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð §à §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Ý§î§Ô§à§ä§Ñ§ç, §ã§Ó§ñ§Ù§Ñ§ß§ß§í§ç §ã§à §ã§ä§Ú§ç§Ú§Û§ß§í§Þ§Ú §Ò§Ö§Õ§ã§ä§Ó§Ú§ñ§Þ§Ú, §Ú §à §á§â§à§Õ§Ý§Ö§ß§Ú§Ú §ã§â§à§Ü§à§Ó §á§à§Õ§Ñ§é§Ú §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §Ú §å§á§Ý§Ñ§ä§í §ß§Ñ§Ý§à§Ô§à§Ó.

§±§â§à§é§Ú§ä§Ñ§Û§ä§Ö §à §Þ§Ú§ã§ã§Ú§Ú §Ú §ã§ä§â§Ñ§ä§Ö§Ô§Ú§é§Ö§ã§Ü§à§Þ §á§Ý§Ñ§ß§Ö IRS, §à§Ò §Ú§ã§ä§à§â§Ú§Ú §à§â§Ô§Ñ§ß§Ú§Ù§Ñ§è§Ú§Ú §Ú §à§Ò §Ñ§ã§á§Ö§Ü§ä§Ñ§ç §Ö§Ö §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§Ú, §Ó§Ü§Ý§ð§é§Ñ§ð§ë§Ú§Ö §å§Ô§à§Ý§à§Ó§ß§à§Ö §á§â§Ö§ã§Ý§Ö§Õ§à§Ó§Ñ§ß§Ú§Ö.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §á§à§Ý§à§Ø§Ö§ß§Ú§ñ §©§Ñ§Ü§à§ß§Ñ §à §Õ§à§ã§ä§å§á§ß§à§Þ §Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§à§Þ §à§Ò§ã§Ý§å§Ø§Ú§Ó§Ñ§ß§Ú§Ú (ACA), §Ü§Ñ§ã§Ñ§ð§ë§Ú§Ö§ã§ñ §â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§Ö§Û

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §á§à§Ý§à§Ø§Ö§ß§Ú§ñ §©§Ñ§Ü§à§ß§Ñ §à §Õ§à§ã§ä§å§á§ß§à§Þ §Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§à§Þ §à§Ò§ã§Ý§å§Ø§Ú§Ó§Ñ§ß§Ú§Ú (§¡§³§¡)

Starting in 2014, the Individual Shared Responsibility provision calls for each individual to either have minimum essential health coverage for each month, qualify for an exemption, or make a payment when filing his or her federal income tax return.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Û §Ù§Ñ§é§Ö§ä, §Ó§í§á§Ý§Ñ§é§Ú§Ó§Ñ§Ö§Þ§í§Û §Ù§Ñ §â§Ö§Ò§Ö§ß§Ü§Ñ §Ù§Ñ 2021 §Ô§à§Õ, §Ú §Ö§Ô§à §Ñ§Ó§Ñ§ß§ã§à§Ó§í§Ö §Ó§í§á§Ý§Ñ§ä§í ¨C §´§Ö§Þ§Ñ C: §²§Ñ§ã§é§Ö§ä §ß§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §Ù§Ñ§é§Ö§ä§Ñ, §Ó§í§á§Ý§Ñ§é§Ú§Ó§Ñ§Ö§Þ§à§Ô§à §Ù§Ñ §â§Ö§Ò§Ö§ß§Ü§Ñ, §Ù§Ñ 2021 §Ô§à§Õ

FS-2021-15, 17 §ß§à§ñ§Ò§â§ñ 2021 §Ô. ¡ª §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §à§Ò§ß§à§Ó§Ú§Ý§à §á§à§â§ñ§Õ§à§Ü §Ó§ç§à§Õ§Ñ §Ú §á§à§Õ§ä§Ó§Ö§â§Ø§Õ§Ö§ß§Ú§ñ §Ý§Ú§é§ß§à§ã§ä§Ú §á§à§Ý§î§Ù§à§Ó§Ñ§ä§Ö§Ý§Ö§Û §ß§Ö§Ü§à§ä§à§â§í§ç §à§ß§Ý§Ñ§Û§ß-§ã§Ö§â§Ó§Ú§ã§à§Ó IRS, §Ó§ß§Ö§Õ§â§Ú§Ó §å§Õ§à§Ò§ß§å§ð §Õ§Ý§ñ §Þ§à§Ò§Ú§Ý§î§ß§í§ç §å§ã§ä§â§à§Û§ã§ä§Ó §á§Ý§Ñ§ä§æ§à§â§Þ§å, §Ü§à§ä§à§â§Ñ§ñ §à§á§Ú§â§Ñ§Ö§ä§ã§ñ §ß§Ñ §Õ§à§Ó§Ö§â§Ö§ß§ß§í§Ö §ä§â§Ö§ä§î§Ú §ã§ä§à§â§à§ß§í §Ú §à§Ò§Ö§ã§á§Ö§é§Ú§Ó§Ñ§Ö§ä §å§Ý§å§é§ê§Ö§ß§ß§í§Û §à§á§í§ä §á§à§Ý§î§Ù§à§Ó§Ñ§ä§Ö§Ý§Ö§Û.

§µ§Ù§ß§Ñ§Û§ä§Ö §Ò§à§Ý§î§ê§Ö §à §ä§à§Þ, §Ü§Ñ§Ü §à§ä§Õ§Ö§Ý §ã§Ò§à§â§Ñ §á§Ý§Ñ§ä§Ö§Ø§Ö§Û IRS §à§ä§â§Ö§Ñ§Ô§Ú§â§à§Ó§Ñ§Ý §ß§Ñ §á§â§à§Ò§Ý§Ö§Þ§í, §ã§Ó§ñ§Ù§Ñ§ß§ß§í§Ö §ã §á§Ñ§ß§Õ§Ö§Þ§Ú§Ö§Û, §á§â§Ö§Õ§á§â§Ú§ß§ñ§Ó §Õ§Ö§Û§ã§ä§Ó§Ú§ñ, §Ü§à§ä§à§â§í§Ö §ß§Ö§á§à§ã§â§Ö§Õ§ã§ä§Ó§Ö§ß§ß§à §Ù§Ñ§ä§â§Ñ§Ô§Ú§Ó§Ñ§ð§ä §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó.