Minimizing the impact of the Affordable Care Act (ACA). The IRS announced that it won’t reject 2016 returns if taxpayers don’t disclose whether they have health insurance (and have thus complied with the individual mandate provisions of the ACA). These provisions require a taxpayer to have qualifying health care coverage, qualify for an exemption, or pay a penalty. The IRS had previously stated such “silent returns” would be rejected, but shifted its policy to comply with a recent presidential executive order directing agencies to minimize the law’s impact.