Recognizing that taxpayers have questions on health care tax issues related to the Patient Protection and Affordable Care Act (ACA), the Internal Revenue Service has established a "Health Care Tax Tips" webpage.  The webpage contains tips on topics ranging from "What Employers Need to Know about the Affordable Care Act," which describes ACA requirements for employers with fewer than 50 employees and those of employers with 50 or more employees, to "Reporting Guidance for Applicable Large Employers," which provides information on monthly tracking and annual information reporting requirements for ALE.  There is also a link to the IRS Video Portal, which provides webinars on topics including the employer shared responsibility provision, employer-sponsored health coverage information reporting requirements for ALE, and information reporting requirements for providers of minimum essential coverage.