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.

A helpful table from the IRS website details how the Affordable Care Act affects you:

IF YOU…

THEN YOU…

Are U.S. citizens or are non-U.S. citizens living in the United States

Must have qualifying health care coverage, qualify for a health coverage exemption, or make a payment when you file your tax return

Have health coverage through an employer or under a government program such as Medicare, Medicaid and coverage for veterans for the entire year

Just have to check a box on your Form 1040 series return and do not read any further

Do not have coverage for any month of the year

Should check the instructions to Form 8965 to see if you are eligible for an exemption

Are eligible for an exemption from coverage for a month

Are not responsible for making an Individual Shared Responsibility payment for that month and must claim the exemption or report an exemption already obtained from the Marketplace by completing Form 8965, Health Coverage Exemptions, and submitting it with your tax return

Do not have coverage and are not eligible for an exemption from coverage for any month of the year

Are responsible for making an individual shared responsibility payment when you file your return

Are responsible for making an individual shared responsibility payment

Will report it on your tax return and make the payment with your taxes

Received the benefit of more advance payments of the premium tax credit than the amount of credit for which you qualify

Will repay the amount in excess of the credit you are allowed subject to a repayment cap

Need qualifying health care coverage for 2017

Can enroll in health insurance through Healthcare.gov which has opened to taxpayers this year.

Enroll in health insurance through the Marketplace for yourself or someone else on your tax return

Might be eligible for the premium tax credit

Did not enroll in health insurance from the Marketplace for yourself or anyone else on your tax return

Cannot claim the premium tax credit

Or another person on your tax return who is enrolled in coverage through the Marketplace is not eligible for health care coverage through your employer or under a government program

Might be eligible for the premium tax credit

Are eligible for the premium tax credit

Can choose to get premium assistance now to lower your monthly payments or get all the benefit of the credit when you claim it on your tax return

Choose to get premium assistance now

Will have payments sent on your behalf  to your insurance provider. These payments are called advance payments of the premium tax credit

Get the benefit of advance payments of the premium tax credit and experience a significant life change, such as a change in income or marital status

Report these changes in circumstances to the Marketplace when they happen

Get the benefit of advance payments of the premium tax credit

Will report the payments on your tax return and reconcile the amount of the payments with the amount of credit for which you are eligible

For more information on the ACA for Individuals and Families, review the IRS Affordable Care Act Provisions page.