Affordable Care Act
The Affordable Care Act (ACA) is a piece of legislation that was developed to help insure health benefits to millions of Americans. This Act has become a very contested piece of legislation. Clemson Extension does not take a position and will remain objective on this Act. Clemson Extension will provide information and material that allow consumers, self-employed individuals and their families, small businesses, and farms to make informed decisions about the requirements of the Affordable Care Act (ACA).
With the complexity of this legislation additional information continues to be released by U.S. agencies and departments involved with regulating the ACA. As new information is made available this website will continue to grow and update previously released material. All of the information and materials found on this site were current as of the date they were prepared and released. We will strive to update material in a timely manner as new information comes forward.
Clemson Extension always recommends that you contact your legal, tax, and other professional advisors prior to taking any steps to meet the requirements of the ACA as this is a very complex act and each individual, farm, or business’ situation is unique.
If you have any questions or find that any information needs to be updated, please feel free to contact Adam J. Kantrovich, Ph.D. at akantro@clemson.edu.
General & Tax Information
- Large Employer Reporting
- Buying Health Insurance (Long, Michigian State University Extension)
- Information Reporting by Providers of Minimum Essential Coverage (IRS)
- IRS Affordable Care Act (ACA) Tax Provisions and Topics Webpage (IRS)
- IRS Q&A on Incorrect Forms 1095-A and the Premium Tax Credit (IRS)
- February 12th, 2014 Affordable Care Act Update & Final Regulations (IRS)
- The Affordable Care Act Law (U.S. Dept. of Health & Human Services)
- Affordable Care Act Tax Provisions (IRS)
- Small Employer Health Care Tax Credit (Adam J. Kantrovich, Clemson University Extension)
- Kaiser Family Foundation, Information about health care issues
- IRS Webinars
Farm and Business Mandate Requirements and Information
- Employer Shared Responsibility Payment Estimator (Dept. of the Treasury, IRS, 7/11/16)
- The estimator makes a number of assumptions that do not consider a number of Seasonal employee/worker, Variable Hour employee/worker, Look back Measurement Period, and Rules of Parity regulations. Due to this the estimator may calculate a significantly higher penalty then would actually be required to pay.
- IRS Tax Tips - Health Care Tax Tips (IRS)
- Get to Know the Health Care Law’s Employer Shared Responsibility Payment, June 17, 2015 (IRS)
- IRS Tax Tip: The Health Care Law and Employers: The ACA Basics for Applicable Large Employers, June 10, 2015 (IRS)
- IRS Tax Tip: ACA and Employers: How Seasonal Workers Affect Your ALE Status, June 3, 2015 (IRS)
- Determining if you are an Applicable Large Employer (IRS)
- FTE Excel Spreadsheet Calculator for Employers (Kantrovich, Clemson University Extension & Schweikhardt, Michigan State University Extension)
- Worksheet for Determining Employer Status (Schweikhardt, Michigan State University Extension & Kantrovich, Clemson University Extension)
- ACA Employer Shared Responsibility Payments Article (Kantrovich, Clemson University Extension & Schweikhardt, Michigan State University Extension)
- ACA Q&A for Employers (Revised June 27, 2014) (Kantrovich, Clemson University Extension & Schweikhardt, Long, Michigan State University Extension)
- ACA Q&A for Self-Employed (Kantrovich, Clemson University Extension & Schweikhardt, Long, Michigan State University Extension)
- ACA Q&A for Individuals and Families (Kantrovich, Clemson University Extension & Schweikhardt, Long, Michigan State University Extension)
- ACA Q&A about the Health Insurance Marketplace (Kantrovich, Clemson University Extension & Schweikhardt, Long, Michigan State University Extension)
- Determining if you are an Applicable Large Employer (IRS)
- Farm and Small Business Employee Notification Mandate by Oct. 1, 2013 article (Adam J. Kantrovich, Clemson University Extension)
- Affordable (Health) Care Act (ACA) Reprieve of one year. Starting now will prevent pain later! (Adam J. Kantrovich, Clemson University Extension)
- U.S. Department of Labor Action Statement of Employer Responsibility for Employee Notification by October 1, 2013
- Determining Full-Time Employees for Purposes of Shared Responsibility for Employers Regarding Health Coverage (4980H), IRS Notice 2012-58
- U.S. Department of Labor FLSA Required Employee Health Care Coverage Notification Information Page
- ENGLISH: U.S. Department of Labor Employee Notification Template for Employers that provide Health Care Benefits
- SPANISH: U.S. Department of Labor Employee Notification Template for Employers that provide Health Care Benefits
- ENGLISH: U.S. Department of Labor Employee Notification Template for Employers That DO NOT provide Health Care Benefits
- SPANISH: U.S. Department of Labor Employee Notification Template for Employers That DO NOT provide Health Care Benefits
Individual Mandate Requirements and Information
- Individual shared Responsibility Payment Estimator (Dept. of the Treasury, IRS, 7/11/16)
- ACA Individual Shared Responsibility Payment Exemptions (Dept. of the Treasury, IRS, 7/11/16)
- My Smart Choice Health Insurance Workbook
- Instructions for filling out the IRS Form 8965 that contain worksheets to figure any 2014 shared responsible payment that is due (Dept. of Treasury 3/10/15)
- IRS Form 8965 for Healthcare Exemptions for the Individual Shared Responsibility Payment (Dept. of Treasury 3/10/15)
- Fact Sheet: Individual Shared Responsibility for Health Insurance Coverage and Minimum Essential Coverage Proposed Rules, (Dept. of Treasury 1/30/13)
Federal Phone Numbers for Employers
There are now 3 separate phone lines to help small employers get information about health insurance coverage for their employees. The Federally-facilitated SHOP Call Center line is available to help employers, employees, assisters, and agents and brokers get assistance with the Federally-facilitated SHOP Marketplace; the Cancellation Call Center line is available for employers whose grandfathered plans have been canceled to get help understanding their options; and the ACA Employer Call Center line is available for employers to get help understanding their responsibilities under the Affordable Care Act. Call center representatives are available to help Mon - Fri, 9 a.m. to 7 p.m.; Sat - Sun, 9 a.m. to 5 p.m. EST.
- The General SHOP Call Center line: 1-800-706-7893 TTY: 711
- The Cancellation Call Center line: 1-866-837-0677 TTY: 711
- The ACA Employer Call Center line: 1- 800-355-5856 TTY: 711