Small employers get guidance on health reimbursement arrangements.A 2017 law lets eligible firms, defined as those with fewer than 50 employees that don’t offer group health insurance, reimburse workers for health insurance and medical expenses if they do it through a qualified small employer HRA. Using such a vehicle protects employers from a $100-a-day-per-employee excise tax. There are lots of hoops to jump through. See IRS Notice 2017-67 for details. IRS will reject 2017 returns that fail to report required health coverage status. Individuals must check a box on their income tax returns indicating full-year coverage, claim an exemption from Obamacare’s individual mandate, or pay a fine. The Service had planned to reject 2016 returns of taxpayers who failed to comply with that rule but changed its mind before the filing season started. IRS is now reversing course, saying that it won’t accept 2017 returns filed next year that are silent on coverage.