IRS sets rules for disclosing tax return info under ACA

摘要

The Internal Revenue Service has released the final regulations for how it will release tax return information to the Department of Health and Human Services to assess a taxpayer's eligibility for help in buying health insurance coverage under the Affordable Care Act. In TD 9628, the IRS noted that Section 6103(1)(21) of the Tax Code allows the disclosure of tax return information to assist the upcoming health insurance exchanges, now known as marketplaces, in performing certain functions of the health care reform law for which income verification is required, including determining the eligibility for the insurance affordability programs described in the Affordable Care Act, as well as to assist state agencies that are administering state Medicaid programs, children's health insurance programs, and basic health programs.