IRS Releases Fact Sheets on Obamacare

Recently, the IRS released two fact sheets dealing with Obamacare's impact on individuals and on employers. 

The fact sheet describing the impact on individuals can be found here and covers topics from the premium tax credit to the penalty for failure to enroll (technically known as the "Individual Shared Responsibility Provision").

The fact sheeting dealing with employers can be found here and largely discusses how the number of employees impacts the employer's obligations under the act.