The Internal Revenue Service has provided these links related to the Affordable Care Act:

Health Care Law and Your Tax Return – Affordable Care Act and Taxes – at a Glance  (updated January 27, 2015)

This web page includes a table to get some quick answers about how the Affordable Care Act could affect tax returns.  It contains links to more detailed information, based on individual circumstances.  Looks like a quick and handy reference for tax practitioners and taxpayers.

IRS Publication 5187 (for Tax Year 2014): Health Care Law: What’s New for Individuals and Families

Publication 5187 explains how taxpayers enroll in minimum essential coverage, qualify for an exemption or make a shared responsibility payment. It also provides information about the premium tax credit. The publication includes a glossary that defines ACA-related terms.

IRS Publication 5157 (for 2014 Tax Returns) for VITA/CTE

Possibly of interest to tax professionals, as well.

Questions and Answers on the Individual Shared Responsibility Provision (January 28, 2014)

Under the Affordable Care Act, the federal government, state governments, insurers, employers and individuals are given shared responsibility to reform and improve the availability, quality and affordability of health insurance coverage in the United States. Starting in 2014, the individual shared responsibility provision calls for each individual to have minimum essential health coverage (known as minimum essential coverage) for each month, qualify for an exemption, or make a payment when filing his or her federal income tax return.

Healthcare Premium Tax Credit  (printable Fact Sheet) (2014)

The Affordable Care Act includes financial assistance options for health insurance coverage purchased through the Marketplace, including the Premium Tax Credit. The amount of your Premium Tax Credit will depend on your family size and income.

Affordable Care Act (ACA) Tax Provisions (January 2014)

Quick List and Summary of the Affordable Care Act Provisions  (January 30, 2014)

HealthCare.gov   (Health Insurance Marketplace)

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