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Resource page for ACA Provisions affected by the Consolidated Appropriations Act

Listing of all final regulations for the Inflation Reduction Act of 2022.

The Tax Cuts and Jobs Act changed deductions, depreciation, expensing, tax credits and other things that affect businesses. This side-by-side comparison can help businesses understand the changes and plan accordingly.

Electronically file ACA information returns through the AIR system. Upload Forms 1094 and 1095 through the browser-based user interface (UI) or application to application (A2A).

Publication 5867-A, Inflation Reduction Act (IRA) New and Used Clean Vehicle Time-of-Sale Reporting User Guide

Publication 5855 (sp), Inflation Reduction Act: Prevailing Wage & Registered Apprenticeship Overview (Spanish Version) - To qualify for increased credit or deduction amounts of certain clean energy tax incentives, taxpayers generally need to ensure that laborers and mechanics employed in the construction, alteration, or repair are paid no less than applicable prevailing wage rates and to employ apprentices from registered apprenticeship programs for a certain number of hours.

Publication 5165, Guide for Electronically Filing Affordable Care Act (ACA) Information Returns for Software Developers and Transmitters, outlines the communication procedures, transmission formats, business rules and validation procedures for information returns transmitted electronically through the AIR System.

Publication 5243 (EN-SP), Health Care Law Reminder - Affordable Care Act Section 1502(c)

Publication 5187 (SP), Affordable Care Act: What You and Your Family Need to Know (Spanish), covers some of the tax provisions of the Affordable Care Act (ACA). It provides information about the individual shared responsibility and the premium tax credit. A glossary is included to help taxpayers understand some terms related to the health care law.

Notice 1444-A (EN-SP), EIP Non-Filers Outreach You May Need to Act to Claim Your Payment, reminds individuals that were not required to file a 2019 federal income tax return that the best and fastest way to claim their EIP is to visit IRS.gov/eip by October 15, and click ¡°Non-Filers: Enter Payment Info Here.¡±