In a series of information letters, the IRS has clearly indicated that it won’t waive employer mandate penalties under the Affordable Care Act. For example, in a
“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. The Executive Order 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 what they may owe. For additional information on the ACA Executive Order and the current tax filing season, please visit
3 other letters from the IRS confirm this stance. Employers are still expected to follow the law in relation to the ACA or be subject to a shared responsibility payment (aka “penalty” or “excise tax”). Need help getting started? Contact us at [email protected] or at (888) 786-6162 for information. Our