The Affordable Care Act requires you and each member of your family to have qualifying health care coverage, qualify for an exemption from the responsibility to have minimum essential coverage, or make an individual shared responsibility payment when you file your federal income tax return. For purposes of ACA, qualifying health care coverage is also known as minimum essential coverage.

Minimum essential coverage includes:

Health plans offered in the individual market – plans offered by a health insurance issuer licensed by a state, including a qualified health plan offered through the federally-facilitated or a state-based Health Insurance Marketplace

Grandfathered health plans – plans that were in existence on March 23, 2010 and haven't been changed in ways that substantially cut benefits or increase costs for consumers – for more information, visit HealthCare.gov

Government-sponsored programs

  • Medicare Part A
  • Medicaid, except for certain programs
  • The Children's Health Insurance Program, better known as CHIP
  • Coverage under the TRICARE program, except for certain programs
  • Coverage consisting of the medical benefits package for eligible veterans
  • Civilian Health and Medical Program of the Department of Veterans Affairs
  • Comprehensive health care for children suffering from spina bifida who are the children of Vietnam veterans and veterans of covered service in Korea
  • A health plan for Peace Corps volunteers
  • The Non-appropriated Fund Health Benefits Program of the Department of Defense

Employer-sponsored plans – coverage that you have through your employer, including:

  • A plan or coverage offered in the small or large group market within a state
  • A self-insured group health plan for employees
  • The Non-appropriated Fund Health Benefits Program of the Department of Defense
  • A governmental plan, such as the Federal Employees Health Benefits Program
  • COBRA coverage
  • Retiree coverage

Other coverage designated by the Department of Health and Human Services

  • Coverage under Medicare Part C – Medicare Advantage
  • Refugee Medical Assistance
  • Employer coverage provided to business owners who are not employees
  • Coverage under a group health plan provided through insurance regulated by a foreign government if it meets certain requirements

Minimum essential coverage does not include coverage that may provide limited benefits.

For more information about minimum essential coverage, visit IRS.gov/aca and HealthCare.gov.

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Upcoming Tax Dates

August 1 — Form 720 taxes
File Form 720 for the second quarter of 2016.

August 1 — Wagering tax
File Form 730 and pay the tax on wagers accepted during June.

August 1 — Social security, Medicare, and withheld income tax
File Form 941 for the second quarter of 2016. Deposit or pay any undeposited tax under the accuracy of deposit rules.

August 1 — Certain small employers
Deposit any undeposited tax if your tax liability is $2,500 or more for 2016 but less than $2,500 for the second quarter.

August 1 — Federal unemployment tax
Deposit the tax owed through June if more than $500.

August 1 — All employers
If you maintain an employee benefit plan, such as a pension, profitsharing, or stock bonus plan, file Form 5500 or 5500EZ for calendar year 2015. If you use a fiscal year as your plan year, file the form by the last day of the seventh month after the plan year ends.

August 10 — Employees who work for tips
If you received $20 or more in tips during July, report them to your employer Details

August 10 — Social security, Medicare, and withheld income tax
File Form 941 for the second quarter of 2017. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.

August 10 — Communications and air transportation taxes under the alternative method.
Deposit the tax included in amounts billed or tickets sold during the first 15 days of July.

August 12 — Regular method taxes
Deposit the tax for the last 16 days of July.

August 15 — Social security, Medicare, and withheld income tax
If the monthly deposit rule applies, deposit the tax for payments in July.

August 15 — Nonpayroll withholding
If the monthly deposit rule applies, deposit the tax for payments in July.

August 25 — Communications and air transportation taxes under the alternative method.
Deposit the tax included in amounts billed or tickets sold during the last 16 days of July.

August 29 — Regular method taxes
Deposit the tax for the first 15 days of August.

August 31 — Wagering tax
File Form 730 and pay the tax on wagers accepted during July.

View More Tax Dates