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File free state and federal taxes online Index A Absence, temporary, Temporary absence from work. File free state and federal taxes online , Temporary absence from work. File free state and federal taxes online Accountable plans, Accountable Plans Address, change of, Reminders Adequate accounting, Adequate accounting. File free state and federal taxes online Armed Forces, Retirees, survivors, and Armed Forces members. File free state and federal taxes online , Members of the Armed Forces Distance test, special rule, Armed Forces. File free state and federal taxes online Form 3903, how to complete, How to complete Form 3903 for members of the Armed Forces. File free state and federal taxes online Services or reimbursements provided by government, Services or reimbursements provided by government. File free state and federal taxes online Spouse and dependents, Spouse and dependents. File free state and federal taxes online Assistance (see Tax help) C Change of address, Reminders Closely related in place, Closely related in place. File free state and federal taxes online Closely related in time, Closely related in time. File free state and federal taxes online D Deductible moving expenses, Deductible Moving Expenses, Moving expenses allocable to excluded foreign income. File free state and federal taxes online Household goods, Household goods and personal effects. File free state and federal taxes online Moving to and from storage, Moving goods and effects to and from storage. File free state and federal taxes online Member of your household, Member of your household. File free state and federal taxes online Moves in U. File free state and federal taxes online S. File free state and federal taxes online , Moves to Locations in the United States Moves outside U. File free state and federal taxes online S. File free state and federal taxes online , Moves to Locations Outside the United States Moving expenses allocable to excluded foreign income, Moving expenses allocable to excluded foreign income. File free state and federal taxes online Personal effects, Household goods and personal effects. File free state and federal taxes online Moving to and from storage, Moving goods and effects to and from storage. File free state and federal taxes online Reasonable expenses, Reasonable expenses. File free state and federal taxes online Storage expenses, Storage expenses. File free state and federal taxes online , Storage expenses. File free state and federal taxes online Travel by car, Travel by car. File free state and federal taxes online Travel expenses, Travel expenses. File free state and federal taxes online Distance test, Distance Test Armed Forces, special rule, Armed Forces. File free state and federal taxes online First job, First job or return to full-time work. File free state and federal taxes online Illustration of (Figure A), Main job location, Main job location. File free state and federal taxes online Return to full-time work, First job or return to full-time work. File free state and federal taxes online Worksheet 1, Distance Test E Employees Time test for, Time Test for Employees Estimated tax, Tax Withholding and Estimated Tax, Estimated tax. File free state and federal taxes online Excess reimbursements, Excess reimbursement. File free state and federal taxes online Excluded foreign income Moving expenses allocable to, Moving expenses allocable to excluded foreign income. File free state and federal taxes online F Figures (see Tables and figures) First job, First job or return to full-time work. File free state and federal taxes online Form 1040 Moving expense deduction, Where to deduct. File free state and federal taxes online Form 3903 Armed Forces members, how to complete, How to complete Form 3903 for members of the Armed Forces. File free state and federal taxes online Completing form, Completing Form 3903. File free state and federal taxes online Moving expense deduction calculation, Form 3903 Form W-2 Reimbursements, You meet accountable plan rules. File free state and federal taxes online , Expenses deducted in earlier year. File free state and federal taxes online Government provided for Armed Forces members, Services or reimbursements provided by government. File free state and federal taxes online Form W-4 Withholding allowance, Amount of income tax withheld. File free state and federal taxes online Free tax services, Free help with your tax return. File free state and federal taxes online Full-time work, defined, Full-time work. File free state and federal taxes online H Help (see Tax help) Home, defined, Home defined. File free state and federal taxes online Household goods, Household goods and personal effects. File free state and federal taxes online Moving to and from storage, Moving goods and effects to and from storage. File free state and federal taxes online I Important reminders, Reminders J Joint returns, Joint Return M Main job location Defined, Main job location. File free state and federal taxes online More than one job, More than one job. File free state and federal taxes online Union members, Union members. File free state and federal taxes online Member of household, Member of your household. File free state and federal taxes online Members of Armed Forces (see Armed Forces) Mileage rate, What's New Missing children, photographs of, Reminders Moves In U. File free state and federal taxes online S. File free state and federal taxes online , Moves to Locations in the United States Outside U. File free state and federal taxes online S. 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File free state and federal taxes online Publications (see Tax help) R Reasonable expenses, Reasonable expenses. File free state and federal taxes online Reasonable period of time, Reasonable period of time. File free state and federal taxes online Reimbursements, Reimbursements, Estimated tax. File free state and federal taxes online Accountable plans, Accountable Plans Adequate accounting, Adequate accounting. File free state and federal taxes online Armed Forces members, Services or reimbursements provided by government. File free state and federal taxes online Estimated tax, Estimated tax. File free state and federal taxes online Excess, Excess reimbursement. File free state and federal taxes online Excluded from income, Reimbursements excluded from income. File free state and federal taxes online Included in income, Reimbursements included in income. 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File free state and federal taxes online Reporting moving expenses and reimbursements (Table 2), How and When To Report Time test, satisfying for employees and self-employed persons (Table 1), Time Test for Employees Tax help, How To Get Tax Help Temporary absence, Temporary absence from work. File free state and federal taxes online , Temporary absence from work. File free state and federal taxes online Time test, Time Test Employees, Time Test for Employees Exceptions to, Exceptions to the Time Test Full-time work, Full-time work. File free state and federal taxes online Joint return, Joint Return Not yet met, Time Test Not Yet Met Satisfying for employees and self-employed persons (Table 1), Time Test for Employees Seasonal trade or business, Seasonal trade or business. File free state and federal taxes online Seasonal work, Seasonal work. File free state and federal taxes online Self-employed persons, Time Test for Self-Employed Persons, Self-employment. 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Internal Revenue Bulletin:  2014-9 

February 24, 2014 

Notice 2014–10

Section 5000A Transition Relief for Individuals with Certain Government-Sponsored Limited-Benefit Health Coverage


This notice provides relief from the individual shared responsibility payment required under § 5000A of the Internal Revenue Code for months in 2014 in which individuals have, under Medicaid and chapter 55 of Title 10, U.S.C., limited-benefit health coverage that is not minimum essential coverage.

BACKGROUND

For each month beginning after December 31, 2013, § 5000A requires individuals to either maintain minimum essential coverage for themselves and any nonexempt family members, qualify for an exemption, or include an individual shared responsibility payment with their Federal income tax return. A taxpayer is liable under § 5000A for any nonexempt individual whom the taxpayer may claim as a dependent.

Under § 5000A(f)(1)(A), minimum essential coverage includes coverage under certain specified government-sponsored programs (“government-sponsored minimum essential coverage”). On August 30, 2013, the Treasury Department and the Internal Revenue Service (IRS) published final regulations under § 5000A. The final regulations provide that government-sponsored minimum essential coverage includes coverage under the Medicaid program under Title XIX of the Social Security Act (42 U.S.C. 1396 and following sections), other than the following limited coverage under Medicaid:

optional coverage of family planning services under section 1902(a)(10)(A)(ii)(XXI) of the Social Security Act (42 U.S.C. 1396a(a)(10)(A)(ii)(XXI)) (“family planning services Medicaid”), optional coverage of tuberculosis-related services under section 1902(a)(10)(A)(ii)(XII) of the Social Security Act (42 U.S.C. 1396a(a)(10)(A)(ii)(XII) (“tuberculosis-related services Medicaid”), coverage of pregnancy-related services under section 1902(a)(10)(A)(i)(IV) and (a)(10)(A)(ii)(IX) of the Social Security Act (42 U.S.C. 1396a(a)(10)(A)(i)(IV), (a)(10)(A)(ii)(IX)) (“pregnancy-related Medicaid”), and coverage limited to treatment of emergency medical conditions in accordance with 8 U.S.C. 1611(b)(1)(A), as authorized by section 1903(v) of the Social Security Act (42 U.S.C. 1396b(v)) (“emergency medical conditions Medicaid”). The final § 5000A regulations also provide that government-sponsored minimum essential coverage includes medical coverage under chapter 55 of Title 10, U.S.C., including coverage under the TRICARE program.

The final § 5000A regulations reserve on whether certain government-sponsored programs that provide limited benefits are minimum essential coverage, including (i) coverage authorized under section 1115 of the Social Security Act (“Section 1115 demonstration projects”); (ii) coverage for medically needy individuals, see section 1902(a)(10)(C) of the Social Security Act (42 U.S.C. 1396a(a)(10)(C)) and 42 CFR 435.300 and following sections; (iii) coverage under section 1079(a), 1086(c)(1), or 1086(d)(1) of Title 10, U.S.C., for certain individuals who are excluded from TRICARE coverage for health care services from private sector providers and only eligible for space available care in a facility for the uniformed services (“space available care”); and (iv) coverage under sections 1074a and 1074b of Title 10, U.S.C., for individuals not on active duty who are entitled to episodic care for an injury, illness, or disease incurred or aggravated in the line of duty (“line-of-duty care”). See § 1.5000A–2(b)(2) (78 FR 53646, 53658).

The preamble to the final § 5000A regulations indicates that future guidance will provide that the government-sponsored limited-benefit coverage reserved on in the final § 5000A regulations is not minimum essential coverage. However, the preamble to the final § 5000A regulations also indicates that, if future rulemaking clarifies that such limited-benefit coverage is not minimum essential coverage, individuals with that coverage for a month in 2014 will not be subject to the § 5000A individual shared responsibility payment for that month. See T.D. 9632 (78 FR 53646, 53648–53650).

Proposed regulations (REG–141036–13) published concurrently with this notice provide that coverage under certain Section 1115 demonstration projects authorized under section 1115(a)(2) of the Social Security Act (42 U.S.C. 1315(a)(2)), coverage for medically needy individuals, space available care, and line-of-duty care is not government-sponsored minimum essential coverage.

DISCUSSION

Individuals enrolled in family planning services Medicaid, tuberculosis-related services Medicaid, pregnancy-related Medicaid, emergency medical conditions Medicaid, certain Section 1115 demonstration projects, coverage for medically needy individuals, space available care, or line-of-duty care may not know when enrolling for the 2014 coverage year that such coverage is not minimum essential coverage. Accordingly, to provide relief to individuals in this situation (or to taxpayers who are liable under § 5000A for other individuals in this situation), and consistent with the preamble to the final regulations, the § 5000A shared responsibility payment is not imposed with respect to an individual for months in 2014 when the individual has coverage under family planning services Medicaid, tuberculosis-related services Medicaid, pregnancy-related Medicaid, emergency medical conditions Medicaid, a Section 1115 demonstration project authorized under section 1115(a)(2) of the Social Security Act (42 U.S.C. 1315(a)(2)), coverage for medically needy individuals, space available care, or line-of-duty care.

The relief provided by this notice applies only for determining a taxpayer’s § 5000A individual shared responsibility payment for not maintaining minimum essential coverage in 2014. Solely for the purpose of determining whether a period without coverage qualifies as a short coverage gap described in § 5000A(e)(4), an individual will be treated as having minimum essential coverage for any month in 2014 when that individual is eligible for the transition relief provided by this notice.

DRAFTING INFORMATION

The principal author of this notice is John B. Lovelace of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this notice contact Mr. Lovelace at (202) 317-7006 (not a toll-free number).


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