The IRS has said (https://www.irs.gov/tax-professionals/aca-information-center-for-tax-professionals) that it will not accept electronically filed returns for processing during the 2018 filing season (2017 returns) if the taxpayer fails to comply with the individual mandate. This means doing any of the following:
The IRS did not do this for 2016 returns. However, as it reviews 2016 returns that have been filed, it may send letters to taxpayers who did not indicate they had coverage, were exempt, or paid the penalty.
Depreciation methods that allow faster write-offs than straight-line rates in the earlier periods of the useful life of an asset. For example, in the first few years of recovery, MACRS allows a 200% double declining balance write-off, twice the straight-line rate.