If a taxpayer has an ITIN instead of a SSN, does health insurance coverage have to be reported under the Affordable Care Act?
Yes, this will need to be reported under the Affordable Care Act.
The Instructions for Form 8962 state:
"Alien lawfully present in the United States
Certain aliens with household income below 100% of the federal poverty line are not eligible for Medicaid because of their immigration status. You qualify for the PTC even if your household income is less than 100% of the Federal poverty line if you meet all of the following requirements.
- You or an individual in your tax family enrolled in a qualified health plan through a Marketplace.
- The enrolled individual is lawfully present in the United States and is not eligible for Medicaid.
- You otherwise qualify as an applicable taxpayer (except for the Federal poverty line percentage)."
The Instructions for Form 8965 state:
Column b – Social Security Number
IRS Individual Taxpayer Identification Number (ITIN) for Aliens. If the individual listed in column a does not have and is not eligible to get an SSN, enter the ITIN assigned to that person by the IRS."
Due to changes from the TCJA, screen 8965 is not available starting in Drake19 as the penalty for not having minimum essential coverage is zero starting in tax year 2019. No exemptions are available, or necessary, starting with tax year 2019.