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The passage of the Affordable Care Act (“ACA”) made it so that certain taxpayers, including Applicable Large Employers (“ALEs”), are required to file IRS Forms 1094-C and 1095-C annually, where they report information regarding health care coverage offered to employees.

Recently, major questions have been asked about pop-up shops claiming to do taxes with artificial intelligence (AI). Some are even saying they can perform studies for complex incentives such as the Research and Development (R&D) credit.