"H&R Block seems to think that 2012 income is somehow going to be key to determining if someone is eligible for the [ACA] credit. While the IRS may very well look at that, ... the actual eligibility for the credit will be finally determined after-the-fact based on the individual's income for the year in which the credit is received. Therefore, while 2012 income is informative, it is far from dispositive. Furthermore, employers should be aware that these information efforts are taking place."  MORE >>