Jan. 24, 2019
The IRS has announced that all taxpayers who qualify for an Affordable Care Act (ACA) hardship exemption under 45 CFR 155.605(d)(1) may claim the exemption without first obtaining a hardship exemption certification from the health insurance marketplace. This expansion is designed to provide added flexibility from the individual health insurance mandate for the 2018taxyear. For more information on claiming a hardship exemption, visitTaxFactsOnline and .