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<title>HCTT-2015-01: Health Care Law Brings Changes to IRS Tax Forms</title>
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<body lang="EN-US" link="blue" vlink="purple">
<div class="WordSection1">
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Good afternoon:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Attached please find information and tax forms related to changes due to the ACA from the IRS.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoPlainText"><span style="color:#1F497D">Additionally, f</span>or those of you who are Oregon PERS participating employers:<o:p></o:p></p>
<p class="MsoPlainText">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:
<a href="mailto:Daniel.Rivas@state.or.us">Daniel.Rivas@state.or.us</a>.<o:p></o:p></p>
<p class="MsoPlainText"><o:p> </o:p></p>
<p class="MsoPlainText">With thanks,<o:p></o:p></p>
<p class="MsoPlainText"><o:p> </o:p></p>
<p class="MsoPlainText">Pamella Johnson<o:p></o:p></p>
<p class="MsoPlainText">Oregon State Social Security Coordinator<o:p></o:p></p>
<p class="MsoPlainText">Sl2<o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif""> Fletcher Clark M [mailto:Clark.M.Fletcher@irs.gov]
<br>
<b>Sent:</b> Wednesday, January 14, 2015 9:33 AM<br>
<b>To:</b> <b>Subject:</b> FW: HCTT-2015-01: Health Care Law Brings Changes to IRS Tax Forms<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">In addition to this announcement, I have attached the most recent Forms W-9, W-4, W-4P, and W-2 Instructions.<o:p></o:p></p>
<p class="MsoNormal">Please disseminate as you see fit - <o:p></o:p></p>
<p class="MsoNormal">Thank you,<o:p></o:p></p>
<div>
<p class="MsoNormal">Clark Fletcher - Federal, State, <br>
and Local Government Specialist <br>
Employee ID# 1000276950 <br>
Internal Revenue Service <br>
520 - 112th Avenue NE, Suite #300 <br>
M/S W:704:CF <br>
Bellevue, WA 98004-5558 <br>
Tel: 425.489.4042 <br>
Fax: 425.489.4195 <br>
E-FAX: 855.243.4019 <span style="font-size:11.0pt"><br>
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.<o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif""> Internal Revenue Service (IRS) [<a href="mailto:irs@service.govdelivery.com">mailto:irs@service.govdelivery.com</a>]
<br>
<b>Sent:</b> Tuesday, January 13, 2015 9:18 AM<br>
<b>To:</b> Rodegeb Kathleen L<br>
<b>Subject:</b> HCTT-2015-01: Health Care Law Brings Changes to IRS Tax Forms<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p align="right" style="text-align:right"><span lang="EN"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&100&&&http://content.govdelivery.com/accounts/USIRS/bulletins/e93f8a?reqfrom=share" target="_blank"><span style="border:solid windowtext 1.0pt;padding:0in;text-decoration:none"><img border="0" width="83" height="16" id="_x0000_i1025" src="cid:image001.jpg@01D02F12.88C51AC0" alt="Image removed by sender. Bookmark and Share"></span></a><o:p></o:p></span></p>
<table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="675" style="width:506.25pt">
<tbody>
<tr>
<td colspan="2" style="background:#001E59;padding:0in 0in 0in 0in">
<p class="MsoNormal"><span style="border:solid windowtext 1.0pt;padding:0in"><img border="0" width="671" height="96" id="_x0000_i1026" src="cid:image002.jpg@01D02F12.88C51AC0" alt="Image removed by sender. IRS.gov Banner" name="logo"></span><o:p></o:p></p>
</td>
</tr>
<tr>
<td valign="top" style="background:#999999;padding:3.75pt 3.75pt 3.75pt 3.75pt">
<table class="MsoNormalTable" border="0" cellspacing="3" cellpadding="0" width="100%" style="width:100.0%">
<tbody>
<tr>
<td style="padding:0in 0in 0in 0in">
<p class="MsoNormal"><span style="color:white">IRS Tax Tips<o:p></o:p></span></p>
</td>
<td style="padding:0in 0in 0in 0in">
<p class="MsoNormal" align="right" style="text-align:right"><span style="color:white">January 13, 2015<o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</td>
<td valign="top" style="border:none;padding:3.75pt 3.75pt 3.75pt 3.75pt"></td>
</tr>
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<p class="MsoNormal"><span lang="EN" style="display:none"><o:p> </o:p></span></p>
<table class="MsoNormalTable" border="1" cellspacing="3" cellpadding="0" width="675" style="width:506.25pt">
<tbody>
<tr>
<td width="30%" valign="top" style="width:30.0%;background:#CCCCFF;padding:2.25pt 2.25pt 2.25pt 7.5pt">
<h3><span style="color:#001E5A">Useful Links:<o:p></o:p></span></h3>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&101&&&http://www.irs.gov">IRS.gov
Home</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&102&&&http://www.irs.gov/Individuals/1040-Central">1040
Central</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="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">Help
For Hurricane Victims</a><o:p></o:p></span></p>
<div class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;color:black">
<hr size="2" width="100%" align="center">
</span></div>
<h3><span style="color:#001E5A">News Essentials<o:p></o:p></span></h3>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&104&&&http://www.irs.gov/uac/What%27s-Hot">What's
Hot</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&105&&&http://www.irs.gov/uac/News-Releases-for-Current-Month">News
Releases</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&106&&&http://www.irs.gov/uac/IRS-The-Basics">IRS
- The Basics</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&107&&&http://www.irs.gov/uac/IRS-Guidance">IRS
Guidance</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&108&&&http://www.irs.gov/uac/IRS-Media-Relations-Offices---Contact-Numbers">Media
Contacts</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&109&&&http://www.irs.gov/uac/Facts-&-Figures">Facts
& Figures</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&110&&&http://www.irs.gov/uac/Problem-Alerts">Problem
Alerts</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="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">Around
The Nation</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&112&&&http://www.irs.gov/uac/e-News-Subscriptions-2">e-News
Subscriptions</a><o:p></o:p></span></p>
<div class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;color:black">
<hr size="2" width="100%" align="center">
</span></div>
<h3><span style="color:#001E5A">The Newsroom Topics<o:p></o:p></span></h3>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&113&&&http://www.irs.gov/uac/Multimedia-Center">Multimedia Center</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&114&&&http://www.irs.gov/Spanish/Noticias-en-Espaņol">Noticias
en Espaņol</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&115&&&http://www.irs.gov/uac/IRS-Radio-PSAs">Radio
PSAs</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&116&&&http://www.irs.gov/uac/Tax-Scams-Consumer-Alerts">Tax
Scams</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&117&&&http://www.irs.gov/uac/The-Tax-Gap">The
Tax Gap</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&118&&&http://www.irs.gov/uac/Newsroom/Fact-Sheets-2014">Fact Sheets</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&119&&&http://www.irs.gov/uac/IRS-Tax-Tips">IRS
Tax Tips</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="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">Armed
Forces</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&121&&&http://www.irs.gov/uac/Latest-News">Latest
News Home</a><o:p></o:p></span></p>
<div class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;color:black">
<hr size="2" width="100%" align="center">
</span></div>
<h3><span style="color:#001E5A">IRS Resources<o:p></o:p></span></h3>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&122&&&http://www.irs.gov/uac/Compliance-&-Enforcement-News">Compliance
& Enforcement News</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&123&&&http://www.irs.gov/uac/Contact-Your-Local-IRS-Office-1">Contact
My Local Office</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&124&&&http://www.irs.gov/Filing/Filing-Options">Filing
Options</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&125&&&http://www.irs.gov/Forms-&-Pubs">Forms
& Pubs</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="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">Frequently
Asked Questions</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&127&&&http://www.irs.gov/News-&-Events">News</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&128&&&http://www.irs.gov/uac/Taxpayer-Advocate-Service-6">Taxpayer
Advocate</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="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">Where
to File</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&130&&&http://www.irs.gov/uac/IRS-New-Media-1" title="IRS Social Media">IRS
Social Media</a><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;color:black"> <o:p></o:p></span></p>
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</span></div>
</td>
<td valign="top" style="padding:2.25pt 2.25pt 2.25pt 2.25pt">
<h3><span style="color:#001E5A">Issue Number: HCTT-2015-01<o:p></o:p></span></h3>
<h3><a name="Fifteenth"></a><span style="color:#001E5A">Inside This Issue<o:p></o:p></span></h3>
<div class="MsoNormal" align="center" style="text-align:center">
<hr size="2" width="100%" align="center">
</div>
<p align="center" style="text-align:center"><strong><span style="font-size:18.0pt">Health Care Law Brings Changes to IRS Tax Forms</span></strong><o:p></o:p></p>
<p>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.<o:p></o:p></p>
<p>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
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&131&&&http://www.irs.gov/Filing">
filing options</a>, including free <a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&132&&&http://www.irs.gov/Individuals/Free-Tax-Return-Preparation-for-You-by-Volunteers">
volunteer assistance</a>, IRS <a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&133&&&http://www.irs.gov/uac/Free-File:-Do-Your-Federal-Taxes-for-Free">
Free File for taxpayers who qualify</a>, <a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&134&&&http://www.irs.gov/uac/efile-with-Commercial-Software">
commercial software</a>, and <a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&135&&&http://www.irs.gov/uac/Authorized-IRS-e-file-Providers-for-Individuals">
professional assistance</a>.<o:p></o:p></p>
<p>Here is information about the new forms and updates to the existing forms:<o:p></o:p></p>
<p><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&136&&&http://www.irs.gov/pub/irs-pdf/f8965.pdf">Form
8965</a>, Health Coverage Exemptions<o:p></o:p></p>
<ul type="disc">
<li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l1 level1 lfo1">
Complete this form to report a Marketplace-granted coverage exemption or claim an IRS-granted coverage exemption on the return.<o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l1 level1 lfo1">
Use the worksheet in the Form 8965 Instructions to calculate the shared responsibility payment.<o:p></o:p></li></ul>
<p><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&137&&&http://www.irs.gov/pub/irs-pdf/f8962.pdf">Form
8962</a>, Premium Tax Credit<o:p></o:p></p>
<ul type="disc">
<li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l4 level1 lfo2">
Complete this form to reconcile advance payments of the premium tax credit, and to claim this credit on the tax return.<o:p></o:p></li></ul>
<p>Additionally, if individuals purchased coverage through the Health Insurance Marketplace, they should receive
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&138&&&http://www.irs.gov/pub/irs-pdf/f1095a.pdf">
Form 1095-A</a>, <em>Health Insurance Marketplace Statement</em>, which will help complete Form 8962.<o:p></o:p></p>
<p><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&139&&&http://www.irs.gov/pub/irs-pdf/f1040.pdf">Form
1040</a><o:p></o:p></p>
<ul type="disc">
<li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo3">
Line 46: Enter advance payments of the premium tax credit that must be repaid<o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo3">
Line 61: Report health coverage and enter individual shared responsibility payment<o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo3">
Line 69: If eligible, claim net premium tax credit, which is the excess of allowed premium tax credit over advance credit payments<o:p></o:p></li></ul>
<p><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&140&&&http://www.irs.gov/pub/irs-pdf/f1040a.pdf">Form
1040A</a><o:p></o:p></p>
<ul type="disc">
<li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l3 level1 lfo4">
Line 29: Enter advance payments of the premium tax credit that must be repaid<o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l3 level1 lfo4">
Line 38: Report health coverage and enter individual shared responsibility payment<o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l3 level1 lfo4">
Line 45: If eligible, claim net premium tax credit, which is the excess of allowed premium tax credit over advance credit payments<o:p></o:p></li></ul>
<p><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&141&&&http://www.irs.gov/pub/irs-pdf/f1040ez.pdf">Form
1040EZ</a><o:p></o:p></p>
<ul type="disc">
<li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l2 level1 lfo5">
Line 11: Report health coverage and enter individual shared responsibility payment<o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l2 level1 lfo5">
Form 1040EZ cannot be used to report advance payments or to claim the premium tax credit<o:p></o:p></li></ul>
<p>For more information about the Affordable Care Act and filing your 2014 income tax return visit
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwMTEzLjQwMjIxMDgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDExMy40MDIyMTA4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTU4NDMxJmVtYWlsaWQ9a2F0aGxlZW4ucm9kZWdlYkBpcnMuZ292JnVzZXJpZD1rYXRobGVlbi5yb2RlZ2ViQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&142&&&http://www.irs.gov/Affordable-Care-Act">
IRS.gov/aca</a>.<o:p></o:p></p>
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