Following failed attempts by Congress to repeal and/or replace the Affordable Care Act, the individual mandate is still in effect for another filing season. The IRS has updated its website to inform taxpayers that it won’t accept electronically-filed 2017 individual income tax returns unless taxpayers indicate that they and everyone on their return have had health care coverage, qualified for an exemption from coverage, or will make a shared-responsibility payment. The Service has also stated that it may suspend any returns that don’t address the health coverage requirements until it receives additional information, which may delay any refunds that are due.
You’ll recall, last filing season the IRS did not enforce the health care reporting requirement on 2016 returns. This was in response to President Trump’s executive order directing the government to limit any burdens imposed by the Affordable Care Act, pending its repeal. This year, however, the IRS has determined that enforcing the rule will make return filing easier and reduce refund delays.
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