In a statement, the US tax authority said for the first time it would not accept returns until the taxpayer indicates whether or not they have coverage, have an exemption or will make a shared responsibility payment.

In addition, it said, returns filed on paper that do not address the health coverage requirements may be suspended pending the receipt of additional information and any refunds may be delayed.

The news follows several failed attempts by the Trump administration to repeal the ACA and replace it with a Republican healthcare plan. With the ACA still in place, the IRS said taxpayers remain obliged to pay and declare their coverage.

It said: ‘To avoid refund and processing delays when filing 2017 tax returns in 2018, taxpayers should indicate whether they and everyone on their return had coverage, qualified for an exemption from the coverage requirement or are making an individual shared responsibility payment. This process reflects the requirements of the ACA and the IRS’s obligation to administer the health care law.

‘‎Taxpayers remain obligated to follow the law and pay what they may owe at the point of filing‎.

'After a review of our process and discussions with the National Taxpayer Advocate, the IRS has determined identifying omissions and requiring taxpayers to provide health coverage information at the point of filing makes it easier for the taxpayer to successfully file a tax return and minimises related refund delays.’

The IRS’s statement can be found here.

Report by Calum Fuller