Jack from Ohio

The question is: Does the coverage meet the standards of Minimum Essential Coverage?

The problem is showing up in the 2014 program. When the message shows up, just click retry. Do this as often as needed. No reason to go to the admin console.

You are exactly correct. The complexity starts with those that are not insured for the whole year, or those that have coverage purchased through an exchange.

I gave them all a pound of home-made peanut brittle for Christmas. Comfort food stays in peoples' memories a long time!!

If my client wants my help with an audit, I am in the driver's seat, or they ride in someone else's vehicle. If my client talks to the auditor and causes a train wreck, I will get the blame. If something does not go well at the audit, and I will take the blame, I want it to be MY actions.

Something you do at your desk because one of the front office people offered to g pick the food up. Lunch is that collection of those brief moments between pages on the computer that you take a bite of the food brought to you.

You don't give yourself enough credit. From your description, it seems as though you are correct. This is going to happen frequently for clients that buy insurance from the marketplaces. They "estimate" income to establish the subsidy. Then we, (the bad guys) get to tell them that the IRS is going to snag some of the refund due to the differences between estimates and reality. FUN FUN!

Cashew chicken, fried rice and egg roll for lunch.

The city (RITA) will base the need to file on what is considered her domicile. Members and spouses of military have some special considerations. I have a contact number for the head guy at RITA. I will find it and message it to you. He can answer your question more thoroughly than I.

Don't forget the 5 year look-back period.

As I see the regulations, it is calculated on annual household income. I see no provision for pro-rating in the situation you describe. Tell them to call their Representative and Senators. 90% of the ACA is not fair.

Agree with Margaret.

I NEVER allow the client to talk to an auditor. Problem solved.

Over the decades, the CPA organizations have promoted themselves so well that the American Public thinks that a CPA is the only accounting/tax credential that has any value. If the IRS would copy some of those processes for EAs and then new FSHP designations we would have much more recognition. Ask any CPA about how much of the test was concerning taxes. Answers are 10-15% of the test. Ask an EA how much of the test was concerning taxes, answer 100%. Therefore, the EA test has more validity at expressing the tax knowledge of the person taking the test.

I am a lifetime member of the NRA. Does that get me any points?

This is exactly what Karen Hawkins has spoken about in almost those exact words. Now the whole world changes for tax year 2015 when all insurers must issue 1095-B forms. The 1095-B will be the verification of insurance and will include who was covered and what months they were covered.

Here is the latest I can find. Affordable Care Act – Premium Tax Credit (PTC) – § 36B Return Preparer Best Practices Note: There are no special or specific due diligence requirements related to Affordable Care Act (ACA) issues. This document represents best practices for practitioners to gather necessary information from their clients for use in preparing 2014 tax returns, which include health coverage information. General requirements on filing a complete and accurate tax return continue to apply. Preparers are expected to resolve conflicting or contradictory statements from their clients during the return preparation process, as they do today. 1. Did your client receive Form 1095-A, or other documentation, from the Marketplace? o Review Form 1095-A to determine what months your client, and any member of the tax household, were enrolled in a qualified health plan through the Marketplace. If your client does not have Form 1095-A, or other documentation, refer them to the Marketplace so that they may obtain either a Form 1095-A, or a statement of their account. Use this information to assist in the completion of Form 8962. (Ask if they received one or more). 2. Were advance payments of the premium tax credit made on behalf of any member of the tax household? o Review Form(s) 1095-A to determine what months your client, and any member of the tax household, had advance payments of the premium tax credit made on their behalf. Use this information to assist in the completion of Form 8962. Note: If advance payments of the premium tax credit were made on behalf of any member of the tax household, the advance credit payments must be reconciled with the allowable premium tax credit using Form 8962, which is attached to Form 1040 or 1040A (not 1040EZ). 3. For any months in which your client, and any member of the tax household, did not enroll in a qualified health plan through the Marketplace, was coverage provided by employer sponsored coverage, government sponsored coverage, or individual market insurance? o If yes, what members of the tax household were covered by either employer sponsored coverage, government sponsored coverage, or individual market insurance and for which months? Review any Forms 1095-B and/or 1095-C received and use in the completion of Form 8962. o If no, your client may be liable for the shared responsibility payment for the months in which they, or any member of the tax household, were not covered. Refer to Form 8965 and the associated worksheet for further information on the shared responsibility payment. 　 4. If your client experienced a divorce during the tax year, is there an allocation of the advance credit payments that needs to be considered? o Complete Section Four of Form 8962, if applicable. 　 5. If your client married during the tax year, and has excess advance credit payments, can your client benefit from the use of the Alternative Calculation for Marriage? o Complete Section Five of Form 8962, if applicable. 　 Remember: Instruct your client to report any of the following changes in circumstances to the Marketplace when they occur so that any advance credit payments can be recalculated. http://www.irs.gov/pub/irs-utl/Best%20Practices%2036B.pdf

Remind me again why you live in Massachusetts???

For over a year now, the IRS has stated that enforcement of the ACA rule for anyone that did not buy their insurance through a marketplace WILL NOT HAPPEN. Karen Hawkins, told me face to face that preparers due diligence for 2014 will not be enforced. I am treating my clients as if full enforcement will be in place so as to "train" them for tax year 2015 when it will be enforced and we will be held accountable.

Office Home and Student had Word, Excel, Powerpoint, OneNote and Visio viewer.

I just hope that Eric will take one of us up on the offer. It is a small gift we can give him for all he does here.

It is not possible to have a simple questionnaire to such a convoluted and complex situation. Mine it two pages and I don't consider it "complete" for all possible situations.

My response to all your reasons is: So? I have stories that make your comments pale in comparison. My offer still stands. Your situation will just be another tax client.

Form 8965. There will be penalty. Use the worksheet.

Office Home and Student 2007. Acquired the same way Catherine said.