Drudge has caught flak for stating that he is already paying the Obamacare taxes (http://www.breitbart.com/Big-Government/2014/03/21/White-House-Leads-Liberal-Media-In-Matt-Drudge-Attack
). Here's what I found on the IRS Form 1040-ES (2014).
In the instructions on page 2, it states:
Health care coverage.
When you file your 2014 tax return in 2015, you will need to either (1) indicate on your return that you and your family had health care coverage throughout 2014, (2) claim an exemption from the health care coverage requirement for some or all of 2014, or (3) make a payment if you do not have coverage or an exemption(s) for all 12 months of 2014. For examples on how this payment works, go to www.IRS.gov/aca
and click under the “Individuals & Families” section. You may want to consider this when figuring your “Other taxes” on Line 12 of the 2014 Estimated Tax Worksheet. For general information on these requirements, go to www.IRS.gov/aca
Further, the instructions talk about the Premium Tax Credit for health insurance:
Advance payments of the Premium Tax Credit.
If you buy health care insurance through the Health Insurance Marketplace, you may be eligible for advance payments of the Premium Tax Credit to help pay for your insurance coverage. Receiving too little or too much in advance will affect your refund or balance due. Promptly report changes in your income or family size to your Marketplace. You may want to consider this when figuring your estimated taxes for 2014. For more information, go to www.IRS.gov/aca
and see Publication 5120 and Publication 5121.
However, looking at the form itself there is no specific box to enter an Obamacare tax amount. Neither in the worksheet on page 7 is there a specific line item. However, the instructions on page 2 and 5 do talk about including the Additional Medicare Tax on line 12.
To my eye, the taxes from the Affordable Care Act are on us. The IRS says that the taxes must be considered for estimated taxes and some reimbursements under the Premium Tax Credit are are being included in some estimated taxes. If his estimated income for 2014 is high enough, Matt Drudge might be right in that he is paying (or at least feeling the effects from) Obamacare.