The IRS recently published notices concerning gross income and waivers for farmers and fishermen who received erroneous Forms 1095-A:
Notice 2015-21 provides a proposed revenue procedure that, if finalized, will provide an optional safe harbor method for individual taxpayers to determine a wagering gain or loss from certain slot machine play.
Notice 2015-21 will be published in IRB 2015-12, released March 23.
Notice 2015-22 provides for waiver of the addition to tax under section 6654(a) of the Internal Revenue Code (Code) for underpayment of estimated taxes for those farmers and fishermen who received erroneous 2014 Forms 1095-A, Health Insurance Marketplace Statements, and who file their 2014 tax return and pay by April 15, 2015.
Notice 2015-22 will appear in IRB 2015-12 dated March 23, 2015.
Source: IRS documents, as cited above