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13393: Reporting Health Insurance Coverage with ITINs (ACA)


1040 Individual Generally

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:

Lines 8-13
....
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.


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