August 31, 2023

Legal Update: ACA Information Reporting Penalties Increased for Returns Filed in 2024

IRS Revenue Procedure 2022-38 includes updated penalty amounts that may apply to reporting entities that fail to comply with the Affordable Care Act’s (ACA) requirements under Internal Revenue Code Sections 6055 and 6056. The increased amounts apply to 2023 information returns and individual statements that are required to be filed and furnished in 2024.

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