The Internal Revenue Service (IRS) has come out with a new version of a document that’s important to foes of the federal individual health insurance mandate: a draft of the instructions for the 2015 Form 8965.
Taxpayers can use the 2015 Form 8965 to apply for exemptions from the Patient Protection and Affordable Care Act (PPACA) individual coverage mandate for the 2015 coverage year.
In August, the IRS frustrated 8965 form watchers by posting a proposed 2015 revision of the form on its form draft site, then taking the draft off the site and leaving a placeholder icon in its place for weeks.
See also: IRS tantalizes 8965 PPACA form watchers
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PPACA and federal regulations have created many exemptions consumers can use to avoiding making “shared responsibility” penalty payments, including having a low income, spending time in jail or prison, or getting a kind of alternative to conventional health coverage from a health care sharing ministry.