Notice 2019-05: Hardship exemptions, individual shared responsibility payment and health insurance

The IRS today released an advance version of Notice 2019-05 that identifies additional hardship exemptions from the individual shared responsibility payment under section 5000A, that a taxpayer may claim on a federal income tax return for the 2018 tax year without obtaining a hardship exemption certification from the “Health Insurance Marketplace.”

Read Notice 2019-05 [PDF 40 KB]

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