Premium Tax Credit: Act Now to Keep Getting Advance Payments Your premium tax credit advance payments may be affected by IRS processing delays due to COVID-19. To keep getting advance payments of the premium tax credit in 2021, self-attest now on your health insurance marketplace website. Log on to your marketplace account and follow instructions there. The Affordable Care Act contains comprehensive health insurance reforms and includes tax provisions that affect individuals, families, businesses, insurers, tax-exempt organizations and government entities. These tax provisions contain important changes, including how individuals and families file their taxes. The law also contains benefits and responsibilities for other organizations and employers. Individuals & Families Employers The law requires you and your dependents to have health care coverage. If you purchased coverage from the Health Insurance Marketplace, you may be eligible for the premium tax credit. The Affordable Care Act includes requirements for employers regarding heath care coverage. The size and structure of your workforce determines your responsibility. However, if you have no employees, the following information doesn’t apply to you. Related Links ACA Information Center for Tax Professionals Individual Shared Responsibility Provision The Premium Tax Credit Small Business Health Care Tax Credit Employer Shared Responsibility Provisions Information Reporting by ALEs Information Reporting by Coverage Providers Information Returns - AIR Program HealthCare.gov Affordable Care Act Forms, Letters and Publications Form 8962, Premium Tax Credit (PDF) Publication 5187, Affordable Care Act: What you and Your Family Need to Know (PDF) Understanding your Letter 226-J Understanding Your Letter 227