On the day he was sworn into office, President Trump signed an executive order that directed federal agencies to exercise authority and discretion available to them to reduce the financial burden of the ACA on American Citizens. In response, the IRS agreed to accept tax returns that did not answer the question about health coverage in 2016. Some saw this as a sign that the agency would no longer enforce the individual mandate, but that is not the case. According to the IRS, “legislative provisions of the ACA are still in force until changed by the Congress, and taxpayers remain obligated to follow the law and pay what they may owe.” Therefore, “Taxpayers should continue to file their tax returns as they normally would.”
The IRS goes on to say that every family must:
- Report minimum essential coverage, or
- Claim or report a coverage exemption, or
- Calculate and make a shared responsibility payment
You can read the entire IRS statement here: www.irs.gov/affordable-care-act/individuals-and-families/individual-shared-responsibility-provision