Special Tax Season for ACA Enrollment | WWC

The Centers for Medicare & Medicaid Services (CMS) have announced a special enrollment period (SEP) for individuals and families who did not have health coverage in 2014 and are subject to the fee or “shared responsibility payment” when they file their 2014 taxes in states which use the Federally-facilitated Marketplaces (FFM). This special enrollment period will allow those individuals and families who were unaware or didn’t understand the implications of this new requirement to enroll in 2015 health insurance coverage through the FFM. The special enrollment period will begin on March 15, 2015, and end at 11:59 p.m. ET on April 30, 2015. If a consumer enrolls in coverage on or before the 15th of the month, coverage will be effective on the first day of the following month. Those eligible for this special enrollment period must live in states with a Federally-facilitated Marketplace and:

• Currently not be enrolled in coverage through the FFM for 2015;
• Be able to attest that when they filed their 2014 tax return, they paid the fee for not having health coverage in 2014; and
• Be able to attest that they first became aware of, or understood the implications of, the shared responsibility payment after the end of open enrollment (Feb. 15, 2015) in connection with preparing their 2014 taxes.

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For the full story on how the Affordable Care Act (ACA, or Obamacare) affects your business, no matter how large or small, please obtain a copy of our comprehensive yet easy-to-follow Affordable Care Act Compliance Kit.

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