Visit the IRS Affordable Care Act website for publications and other information about the Affordable Care Act tax provisions.
IRS Publication 5187 provides information for taxpayers who:
a. Had health insurance coverage for the entire year
b. Did not have health coverage for each month of the year
c. Purchased health insurance from the Marketplace
d. Might be eligible for an exemption from the coverage requirement
e. Had advance payments of the premium tax credit sent to their insurance provider
f. Is claiming the premium tax credit on their tax return.