United States

Affordable Care Act & Tax

The Affordable Care Act. Healthcare Reform. Employer Shared Responsibility. It’s not only impacting the U.S. healthcare system, but the way you manage your workforce and operations-now and in the future.

Midsize and large employers and healthcare organizations face significant tax reporting and compliance challenges under the ACA. The deadline for planning is now.

With multidisciplinary teams that specialize in compensation and benefits, economic services, global mobility, excise tax and exempt organizations tax matters, KPMG can help you proactively evaluate the financial impact of the ACA and provide the tax guidance and planning expertise needed to take action.

Take the ACA Survey

KPMG LLP invites you to participate in a brief Web-based survey on your company’s experience with ACA compliance and reporting for this year as well as your expectations going forward.

The survey will take less than five minutes to complete. Your participation is greatly appreciated and will assist us in identifying trends and providing efficient and effective assistance to companies like yours in meeting these ACA obligations. Additionally, you can enter into a drawing for a chance to win an iPad mini™.*

All survey responses will be treated with confidentiality, and results will be reported in the aggregate only. Please take a few moments to complete this survey before August 29, 2016.

At the end of the survey you will have the chance to enter a drawing for one of two iPad minis!


Employer Shared Responsibility and Reporting

Don’t have the specialized knowledge, efficient processes or technology acumen to understand–let alone address–the significant employer shared responsibility and reporting requirements of the Affordable Care Act? Let us help you fill in the gaps. Find out more about how KPMG can help your business with your particular ACA tax compliance and reporting needs.

PDF | KPMG's experience indicates that most companies do not have the processes, procedures, and tools in place to address the significant ACA tax and reporting requirements. Learn how we can help you meet the compliance and reporting standards set by the ACA.


Contact Ken Jaslow
Ken Jaslow

Managing Director, Tax
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Contact Anthony DaSilva
Anthony DaSilva

Principal, Tax
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Contact Mark W. Spittell
Mark W. Spittell

Managing Director, Compensation and Benefits
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Economic & Valuation Services | Value from Healthcare Data Analytics

As healthcare providers improve IT infrastructure to move toward the patient-centric approaches required by the ACA, can they gain more value from volumes of data?

KPMG provides a wide range of advanced healthcare data analytics services, helping you extract critical information, provide relevant results and make better decisions. From meeting the requirements of the Hospital Inpatient Quality Reporting Program, to understanding the impact of new methods on performance and health outcomes, we can help you tackle a wide range of issues that require evaluating complex data. 

Read KPMG's Healthcare data analytic services (PDF) | Among other shifts, the ACA has stressed the need for advanced data analytics to monitor the healthcare delivery and payment system in addition to the impact of new methods and strategies on performance measures and health outcomes.

Contact Jon Silverman
Jon Silverman

Principal, Tax - Economic & Valuation Services
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Employers with International Assignees

Who should be covered? What are the employer and individual mandates? What is “minimum essential coverage?” 

If you employ expatriates, you need to understand your healthcare coverage responsibilities under the Affordable Care Act.

KPMG can help you understand the employer shared responsibility and the individual shared responsibility requirements, for both foreign nationals working in the U.S. and U.S. employees on international assignment.

KPMG ARTICLE | It's fair to say that the challenges the ACA present are heightened for U.S. employers with employees on international assignments. Veena Murthy, Director, Washington National Tax, provides much needed clarification on this complex issue in a recent article.

VIDEOS | Employers with globally-mobile employees may not realize that under the terms of the ACA, the requirement to offer certain health care coverage, as well as the requirement for individuals to obtain coverage, can apply to foreign nationals in the U.S. and U.S. assignees working overseas. Watch as professionals from our Global Mobility Services practice discuss these issues.

Contact Anthony DaSilva
Anthony DaSilva

Principal, Tax
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Contact Mark W. Spittell
Mark W. Spittell

Managing Director, Compensation and Benefits
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Tax Exempt Hospital Organizations

The health of your hospital is at stake: You need to comply with section 501(r) requirements or you could risk losing your tax exempt status. Are your policies, procedures and reports in compliance with the federal tax rules?

KPMG has extensive experience assisting hospitals in overcoming technical, operational and financial challenges of conducting community health needs assessments (CHNA) and complying with other 501r and ACA regulations.

PDF | Potential section 501(r) complaince "gaps" in existing policies, procedures and reporting may endanger a hospital's tax exempt status.  Our diagnostic tool allows hospitals to see exactly where they do and do not comply with final regulations.

PDF | Noncompliance with CHNA can lead to fines, higher taxes, and loss of tax exempt status. Discover how KPMG can add value to the CHNA process.

WEBCAST | More than four and half years after the enactment of the Affordable Care Act, the government has issued final regulations under section 501(r). Listen in as our professionals help your organization take the necessary steps to comply with the final regulations.

Contact Richard A. Speizman
Richard A. Speizman

Partner-in-Charge, Exempt Organizations Tax Group
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Contact Timothy A. A. Stiles
Timothy A. A. Stiles

National Practice Leader, Development & Exempt Organizations (DEO) Practice
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Heathcare and Life Science Excise Taxes

KPMG can help you understand and comply with complex excise tax rules under the Affordable Care Act.  We can help affected businesses calculate, document, collect, file and pay excise taxes owed under the ACA more effectively.  Our experienced tax professionals have worked with clients to interpret and apply excise tax statutes and regulations, develop systems implementation for reporting the tax, and represent clients in IRS controversies with respect to these taxes.

KPMG’s federal excise tax practice is led by Taylor Cortright and Deborah Gordon, formerly of the IRS Office of Chief Counsel Excise Tax Branch.  At the IRS, Taylor and Deborah drafted regulations and IRS guidance, including guidance related to the ACA.  Taylor and Deborah have advised many clients on the intricacies of the ACA excise taxes.

We can help you address the following excise tax requirements:

  • Medical Device Excise Tax (MDET)
  • Branded Prescription Drug Fees
  • Indoor Tanning Tax

PDF | Calculating and supporting the tax base, including discounts, rebates, refunds, and allowances; detrmining and supporting exemption eligibility; providing proof of further manufacture and proof of exportation. Documenting your MDET positions can be a complex and time consuming undetaking. Learn how our cross-disciplinary team and proprietary MDET Processing Tool can help you accurately calculate and manage your potential tax liabilities.


Contact Taylor Cortright
Taylor Cortright

Director, Passthroughs Group
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Contact Deborah Karet Gordon
Deborah Karet Gordon

Managing Director, Passthroughs Group
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Specialized Tax Services

Combining real-world experience, in-depth industry knowledge, technical know-how and a collaborative approach, KPMG Tax professionals can help organizations improve tax planning, operations and compliance. Explore specific tax services which may drive value to your business:

Webcasts and Videos

Discover current KPMG perspectives on ACA tax issues and explore our comprehensive ACA tax compliance services: 

Making Sense of the Final Section 501(r) Regulations [WEBCAST]

Global Mobility: Understanding What the ACA Means for Expats and their Health Care Plans [VIDEOS]

Insights and Info

IRS Issues Final Regulations Concerning Reporting of Health Care Coverage by Plan Sponsors and Health Insurers
By Laurence Shulman and Veena K. Murthy, KPMG LLP, Washington National Tax
Three Steps to Get Ready for ACA Compliance
By Jacqueline Cabe and Karen Field, KPMG LLP
Alert: Affordable Care Act
KPMG's ACA compliance assessment and reporting services