The IRS has issued two letters which serve as a reminder to employers that they must continue to comply with the Affordable Care Act (ACA).

The IRS stated in both letters, that although the recent Executive Order Minimizing the Economic Burden of the Patient Protection and Affordable Care Act Pending Repeal (January 20, 2017), directed federal agencies to exercise authority and discretion permitted to them by law to reduce potential burden imposed by the ACA, it does not change the law. The legislative provisions of the ACA are still in force until changed by the Congress, and taxpayers remain required to follow the law and pay any penalties they may owe.

The IRS urges employers to visit the ACA Information Center for Tax Professionals for additional information on the ACA Executive Order and the current tax filing season.

Letter 2017-0010

Letter 2017-0013