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Does the IRS expect to publish more information about the employer shared responsibility payment procedures?
Yes. The IRS expects to publish guidance of general applicability describing the employer shared responsibility payment procedures in the Internal Revenue Bulletin before sending any letters to ALEs regarding the 2015 calendar year.
“Questions and Answers on Employer Shared Responsibility Provisions Under the Affordable Care Act,” No. 57, updated August 26, 2017.
If the IRS intends to keep that promise, it has just eight weekly editions of the Internal Revenue Bulletin to do so, and still provide employer notices at least 60 days in advance of January 1, 2018, when the three-year limit for such tax assessments begins to be relevant.
For budgeting purposes, note that the $166.67 monthly tax under Code § 4980H(a) that accrued during 2015 has risen to $183.33 for 2017 and the $250 monthly tax under § 4980H(b) for 2015 is $282.50 for 2017.