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IRS announces ACA premium credit and individual mandate indexing adjustments

IRS announces ACA premium credit and individual mandate indexing adjustments

Rev Proc 2016-24, 2016-16 IRB In a Revenue Procedure, IRS has provided indexing adjustments that are to be used in applying various Affordable Care Act (ACA) provisions under Code Sec. 36B (the premium tax credit) and Code Sec. 5000A (the individual mandate) for 2017. Included in the adjustments are: the 2017 Applicable Percentage Table in […]

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Deadline approaching to furnish ACA statements to individuals

Deadline approaching to furnish ACA statements to individuals

The extended due date — Mar. 31, 2016 — for employers and other providers of minimum essential coverage to furnish 2015 Forms 1095-B or 1095-C to individuals is quickly approaching. Although the minimum essential coverage reporting requirements have been generally slow to take effect, IRS has stated that the Mar. 31, 2016 deadline is not […]

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Affordable Care Act information reporting deadlines are extended

Affordable Care Act information reporting deadlines are extended

Notice 2016-4, 2016-3 IRB In a Notice, IRS had extended the due dates for the 2015 information reporting requirements under the Affordable Care Act (ACA)—both furnishing to individuals and filing with IRS—for insurers, self-insuring employers, and certain other providers of minimum essential coverage under Code Sec. 6055, and the information reporting requirements for applicable large […]

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Health Care Law: Tax Considerations for Employers with fewer than 50 Employees

Health Care Law: Tax Considerations for Employers with fewer than 50 Employees

Some of the tax provisions of the Affordable Care Act apply only to employers with fewer than 50 full-time or full-time equivalent employees. Employers with fewer than 50 employees should take note of these tax considerations: More than 95 percent of employers have fewer than 50 full-time employees or equivalents and are not subject to the employer shared […]

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Extensions will be available for certain ACA information reporting deadlines

Extensions will be available for certain ACA information reporting deadlines

On the July 2 payroll industry telephone conference call, IRS said that employers will be able to request an extension of the Affordable Care Act (ACA) filing deadlines for: (a) filing information returns with the IRS, and (b) furnishing ACA statements to payees. Background. Code Sec. 6055(a) generally requires every health insurance issuer, sponsor of a […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Member CA Bar Member Orange County Bar US Tax Court Attorney