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Tax Year 2020 Forms 1094-B, 1095-B, 1094-C, and 1095-C Affordable Care Act Information Returns (AIR) Release Memo, XML Schemas and Business Rules Version 1.1, updated.

IR-2023-86, April 18, 2023 ¡ª The Internal Revenue Service, Departments of Labor and Health and Human Services have jointly issued Frequently asked questions about the Affordable Care Act Implementation, Families First Coronavirus Response Act, Coronavirus Aid, Relief, and Economic Security Act, and Health Insurance Portability and Accountability Act Implementation Part 58 and Affordable Care Act and Coronavirus Aid, Relief, and Economic Security Act Implementation Part 59 to clarify how the COVID-19 coverage and payment requirements under the Families First Coronavirus Response Act, the Coronavirus Aid, Relief and Economic Security Act will change when the Public Health Emergency ends.

Insights into the definitions of such terms as distributions, reservation, Indian Country, Indian allotment, General Allotment Act, Indian Gaming Regulatory Act, and others.

Insights into the definitions of such terms as distributions, reservation, Indian Country, Indian allotment, General Allotment Act, Indian Gaming Regulatory Act, and others.

Insights into the definitions of such terms as distributions, reservation, Indian Country, Indian allotment, General Allotment Act, Indian Gaming Regulatory Act, and others.

Insights into the re-employment of veterans and the restoration of retirement plan benefits, as affected by the Uniformed Services and Reemployment Rights Act (USERRA) and the Soldiers and Sailors Civil Relief Act (SSCRA).

Leases as acts of self-dealing under Code section 4941.

E-Filing Affordable Care Act Information Returns (AIR)

Leases as acts of self-dealing under Code section 4941.

Affordable Care Act: Tax provisions for other organizations