[OSSSA218] FW: HCTT-2015-01: Health Care Law Brings Changes to IRS Tax Forms

Wed Jan 14 12:46:23 PST 2015

Good afternoon:

Attached please find information and tax forms related to changes due to the ACA from the IRS.

Additionally, for those of you who are Oregon PERS participating employers:

Each month, PERS emails interested parties a summary of the Oregon Administrative Rules (OARs) that are proposed for rulemaking, copies of the Rulemaking Notices, and draft rules or a link to the PERS website where proposed and adopted rules are posted. If you would like to be added to the PERS Rulemaking email distribution list, please send a request to: Daniel.Rivas at state.or.us<mailto:Daniel.Rivas at state.or.us>.

With thanks,

Pamella Johnson

Oregon State Social Security Coordinator

Sl2

From: Fletcher Clark M [mailto:Clark.M.Fletcher at irs.gov]
Sent: Wednesday, January 14, 2015 9:33 AM
To: Subject: FW: HCTT-2015-01: Health Care Law Brings Changes to IRS Tax Forms

In addition to this announcement, I have attached the most recent Forms W-9, W-4, W-4P, and W-2 Instructions.
Please disseminate as you see fit -
Thank you,
Clark Fletcher - Federal, State,
and Local Government Specialist
Employee ID# 1000276950
Internal Revenue Service
520 - 112th Avenue NE, Suite #300
M/S W:704:CF
Bellevue, WA  98004-5558
Tel: 425.489.4042
Fax: 425.489.4195
E-FAX: 855.243.4019
This e-mail transmission (and/or the documents accompany it ) may contain information belonging to the sender which is confidential, privileged, and/or exempt from disclosure under applicable law.  This information is intended for the use of the individual(s) or entity to whom it is addressed.  If you are not the intended recipient, you are hereby notified that any disclosure, copying, or the taking of any action in reliance on the contents of this information is strictly prohibited.  If you have received this e-mail in error, please immediately notify the sender by return e-mail.

From: Internal Revenue Service (IRS) [mailto:irs at service.govdelivery.com]
Sent: Tuesday, January 13, 2015 9:18 AM
To: Rodegeb Kathleen L
Subject: HCTT-2015-01: Health Care Law Brings Changes to IRS Tax Forms

[Image removed by sender. Bookmark and Share]<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&100&&&http://content.govdelivery.com/accounts/USIRS/bulletins/e93f8a?reqfrom=share>
[Image removed by sender. IRS.gov Banner]

IRS Tax Tips

January 13, 2015

Useful Links:

IRS.gov Home<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&101&&&http://www.irs.gov>

1040 Central<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&102&&&http://www.irs.gov/Individuals/1040-Central>

Help For Hurricane Victims<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&103&&&http://www.irs.gov/uac/Help-for-Victims-of-Hurricanes-Katrina,-Rita-and-Wilma>

________________________________
News Essentials

What's Hot<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&104&&&http://www.irs.gov/uac/What%27s-Hot>

News Releases<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&105&&&http://www.irs.gov/uac/News-Releases-for-Current-Month>

IRS - The Basics<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&106&&&http://www.irs.gov/uac/IRS-The-Basics>

IRS Guidance<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&107&&&http://www.irs.gov/uac/IRS-Guidance>

Media Contacts<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&108&&&http://www.irs.gov/uac/IRS-Media-Relations-Offices---Contact-Numbers>

Facts & Figures<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&109&&&http://www.irs.gov/uac/Facts-&-Figures>

Problem Alerts<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&110&&&http://www.irs.gov/uac/Problem-Alerts>

Around The Nation<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&111&&&http://www.irs.gov/uac/Around-the-Nation--%7C--Alrededor-de-la-Naci%C3%B3n>

e-News Subscriptions<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&112&&&http://www.irs.gov/uac/e-News-Subscriptions-2>

________________________________
The Newsroom Topics

Multimedia Center<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&113&&&http://www.irs.gov/uac/Multimedia-Center>

Noticias en Español<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&114&&&http://www.irs.gov/Spanish/Noticias-en-Español>

Radio PSAs<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&115&&&http://www.irs.gov/uac/IRS-Radio-PSAs>

Tax Scams<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&116&&&http://www.irs.gov/uac/Tax-Scams-Consumer-Alerts>

The Tax Gap<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&117&&&http://www.irs.gov/uac/The-Tax-Gap>

Fact Sheets<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&118&&&http://www.irs.gov/uac/Newsroom/Fact-Sheets-2014>

IRS Tax Tips<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&119&&&http://www.irs.gov/uac/IRS-Tax-Tips>

Armed Forces<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&120&&&http://www.irs.gov/uac/Tax-Information-for-Members-of-the-U.S.-Armed-Forces>

Latest News Home<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&121&&&http://www.irs.gov/uac/Latest-News>

________________________________
IRS Resources

Compliance & Enforcement News<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&122&&&http://www.irs.gov/uac/Compliance-&-Enforcement-News>

Contact My Local Office<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&123&&&http://www.irs.gov/uac/Contact-Your-Local-IRS-Office-1>

Filing Options<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&124&&&http://www.irs.gov/Filing/Filing-Options>

Forms & Pubs<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&125&&&http://www.irs.gov/Forms-&-Pubs>

Frequently Asked Questions<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&126&&&http://www.irs.gov/Help-&-Resources/Tools-&-FAQs/FAQs-for-Individuals/Frequently-Asked-Tax-Questions-&-Answers>

News<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&127&&&http://www.irs.gov/News-&-Events>

Taxpayer Advocate<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&128&&&http://www.irs.gov/uac/Taxpayer-Advocate-Service-6>

Where to File<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&129&&&http://www.irs.gov/uac/Where-to-File-Paper-Tax-Returns---With-or-Without-a-Payment>

IRS Social Media<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&130&&&http://www.irs.gov/uac/IRS-New-Media-1>

________________________________

Issue Number:    HCTT-2015-01
Inside This Issue
________________________________

Health Care Law Brings Changes to IRS Tax Forms

This year, there are some changes to tax forms related to the Affordable Care Act. Along with a few new lines on existing forms, there will also be two new forms that will need to be included with some tax returns. While most taxpayers will simply need to check a box on their tax return to indicate they had health coverage for all of 2014, there are also new lines on Forms 1040, 1040A, and 1040EZ related to the health care law.

To help navigate these changes, taxpayers and their tax professionals should consider filing their return electronically. Using tax preparation software is the best and simplest way to file a complete and accurate tax return as it guides individuals and tax preparers through the process and does all the math. There are a variety of electronic filing options<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&131&&&http://www.irs.gov/Filing>, including free volunteer assistance<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&132&&&http://www.irs.gov/Individuals/Free-Tax-Return-Preparation-for-You-by-Volunteers>, IRS Free File for taxpayers who qualify<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&133&&&http://www.irs.gov/uac/Free-File:-Do-Your-Federal-Taxes-for-Free>, commercial software<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&134&&&http://www.irs.gov/uac/efile-with-Commercial-Software>, and professional assistance<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&135&&&http://www.irs.gov/uac/Authorized-IRS-e-file-Providers-for-Individuals>.

Here is information about the new forms and updates to the existing forms:

Form 8965<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&136&&&http://www.irs.gov/pub/irs-pdf/f8965.pdf>, Health Coverage Exemptions

  *   Complete this form to report a Marketplace-granted coverage exemption or claim an IRS-granted coverage exemption on the return.
  *   Use the worksheet in the Form 8965 Instructions to calculate the shared responsibility payment.

Form 8962<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&137&&&http://www.irs.gov/pub/irs-pdf/f8962.pdf>, Premium Tax Credit

  *   Complete this form to reconcile advance payments of the premium tax credit, and to claim this credit on the tax return.

Additionally, if individuals purchased coverage through the Health Insurance Marketplace, they should receive Form 1095-A<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&138&&&http://www.irs.gov/pub/irs-pdf/f1095a.pdf>, Health Insurance Marketplace Statement, which will help complete Form 8962.

Form 1040<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&139&&&http://www.irs.gov/pub/irs-pdf/f1040.pdf>

  *   Line 46: Enter advance payments of the premium tax credit that must be repaid
  *   Line 61: Report health coverage and enter individual shared responsibility payment
  *   Line 69: If eligible, claim net premium tax credit, which is the excess of allowed premium tax credit over advance credit payments

Form 1040A<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&140&&&http://www.irs.gov/pub/irs-pdf/f1040a.pdf>

  *   Line 29: Enter advance payments of the premium tax credit that must be repaid
  *   Line 38: Report health coverage and enter individual shared responsibility payment
  *   Line 45: If eligible, claim net premium tax credit, which is the excess of allowed premium tax credit over advance credit payments

Form 1040EZ<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&141&&&http://www.irs.gov/pub/irs-pdf/f1040ez.pdf>

  *   Line 11: Report health coverage and enter individual shared responsibility payment
  *   Form 1040EZ cannot be used to report advance payments or to claim the premium tax credit

For more information about the Affordable Care Act and filing your 2014 income tax return visit IRS.gov/aca<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&142&&&http://www.irs.gov/Affordable-Care-Act>.

Back to Top

________________________________

Thank you for subscribing to IRS Tax Tips, an IRS e-mail service. For more information on federal taxes please visit IRS.gov<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&143&&&http://www.irs.gov/>.

This message was distributed automatically from the IRS Tax Tips mailing list. Please Do Not Reply To This Message.

________________________________

Update your subscriptions, modify your password or email address, or stop subscriptions at any time on your Subscriber Preferences Page<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&144&&&https://public.govdelivery.com/accounts/USIRS/subscriber/new?preferences=true>. You will need to use your email address to log in. If you have questions or problems with the subscription service, please contact subscriberhelp.govdelivery.com<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&145&&&https://subscriberhelp.govdelivery.com/>.

This service is provided to you at no charge by the Internal Revenue Service (IRS)<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&146&&&http://www.irs.gov/>.

________________________________
This email was sent to kathleen.rodegeb at irs.gov<mailto:kathleen.rodegeb at irs.gov> by: Internal Revenue Service (IRS) · Internal Revenue Service · 1111 Constitution Ave. N.W. · Washington DC 20535

[Image removed by sender. Powered by GovDelivery]<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&147&&&http://www.govdelivery.com/portals/powered-by>

-------------- next part --------------
An HTML attachment was scrubbed...
URL: <https://omls.oregon.gov/pipermail/osssa218/attachments/20150114/9b148d36/attachment.html>
-------------- next part --------------
A non-text attachment was scrubbed...
Name: image001.jpg
Type: image/jpeg
Size: 348 bytes
Desc: image001.jpg
URL: <https://omls.oregon.gov/pipermail/osssa218/attachments/20150114/9b148d36/attachment.jpg>
-------------- next part --------------
A non-text attachment was scrubbed...
Name: image002.jpg
Type: image/jpeg
Size: 1088 bytes
Desc: image002.jpg
URL: <https://omls.oregon.gov/pipermail/osssa218/attachments/20150114/9b148d36/attachment-0001.jpg>
-------------- next part --------------
A non-text attachment was scrubbed...
Name: image003.jpg
Type: image/jpeg
Size: 388 bytes
Desc: image003.jpg
URL: <https://omls.oregon.gov/pipermail/osssa218/attachments/20150114/9b148d36/attachment-0002.jpg>
-------------- next part --------------
A non-text attachment was scrubbed...
Name: image004.jpg
Type: image/jpeg
Size: 332 bytes
Desc: image004.jpg
URL: <https://omls.oregon.gov/pipermail/osssa218/attachments/20150114/9b148d36/attachment-0003.jpg>
-------------- next part --------------
A non-text attachment was scrubbed...
Name: Form W-2_and_W-3 Instructions--2015-00-00.pdf
Type: application/pdf
Size: 469345 bytes
Desc: Form W-2_and_W-3 Instructions--2015-00-00.pdf
URL: <https://omls.oregon.gov/pipermail/osssa218/attachments/20150114/9b148d36/attachment.pdf>
-------------- next part --------------
A non-text attachment was scrubbed...
Name: Form W-4P--2015-00-00.pdf
Type: application/pdf
Size: 126304 bytes
Desc: Form W-4P--2015-00-00.pdf
URL: <https://omls.oregon.gov/pipermail/osssa218/attachments/20150114/9b148d36/attachment-0001.pdf>
-------------- next part --------------
A non-text attachment was scrubbed...
Name: Form W-4--2015-00-00.pdf
Type: application/pdf
Size: 115402 bytes
Desc: Form W-4--2015-00-00.pdf
URL: <https://omls.oregon.gov/pipermail/osssa218/attachments/20150114/9b148d36/attachment-0002.pdf>
-------------- next part --------------
A non-text attachment was scrubbed...
Name: Form W-9--2014-12-00.pdf
Type: application/pdf
Size: 119331 bytes
Desc: Form W-9--2014-12-00.pdf
URL: <https://omls.oregon.gov/pipermail/osssa218/attachments/20150114/9b148d36/attachment-0003.pdf>
-------------- next part --------------
A non-text attachment was scrubbed...
Name: Form W-9 Inst--2014-12-00.pdf
Type: application/pdf
Size: 161206 bytes
Desc: Form W-9 Inst--2014-12-00.pdf
URL: <https://omls.oregon.gov/pipermail/osssa218/attachments/20150114/9b148d36/attachment-0004.pdf>