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Text of IRS Fact Sheet: Individual Shared Responsibility Provision (Section 5000A) Return Preparer Best Practices (PDF)
Internal Revenue Service [IRS] 
[Guidance Overview] Feb. 5, 2018 Updated Feb. 2, 2017. "This document represents best practices for practitioners to gather necessary information to use in preparing 2017 tax returns for their clients, including information that may be helpful to demonstrate compliance with the ACA's health coverage requirements." MORE >> |
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