In a reversal, the Internal Revenue Service (IRS) has indicated that it will not accept electronically filed tax returns where the taxpayer does not address the health coverage requirements of the Affordable Care Act (ACA). This is in contrast to the 2017 filing season.
from Forbes Real Time https://www.forbes.com/sites/kellyphillipserb/2017/10/18/irs-changes-position-will-not-accept-tax-returns-which-are-silent-on-healthcare-coverage/
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