ADMINISTRATIVE

NOTICE 2019–05, page 283. On September 12, 2018, the Department of Health and Human Services issued guidance to allow all hardship exemptions available under 45 CFR 155.605(d)(1) to be claimed by a qualifying individual (or the taxpayer who may claim a qualifying individual as a dependent) on a Federal income tax return for the 2018 tax year without obtaining a hardship exemption certification from the Health Insurance Marketplace. Notice 2019–5 modifies the current list of hardship exemptions that may be claimed on a Federal income tax return without obtaining a hardship exemption certification to include the September 12, 2018 HHS guidance. Specifically, for the 2018 tax year, Notice 2019–5 expands the exemptions set forth in Notice 2014–76 and Notice 2017–14 to include all hardship exemptions available under 45 CFR 155.605(d)(1).

Rev. Proc. 2019–09, page 292. This revenue procedure updates Rev. Proc. 2018–11, and updates the annual adequate disclosure revenue procedure. It identifies circumstances under which the disclosure on a tax return with respect to an item or position is adequate for the purposes of the accuracy penalty of section 6662 and return preparer penalty under 6694.