WASHINGTON — The new year will usher in new ObamaCare provisions on tax forms that are poised to create costly headaches for millions of Americans and threaten to put the budget-strained IRS to the test.

For the first time, tax filers will have to tell the IRS whether they have health insurance by checking a box.

Those who aren’t covered will face a fine of either $95 or 1 percent of their income, whichever is greater.

Those who bought ObamaCare insurance with a federal advance tax credit will have to do more paperwork to calculate if their actual income warranted such a benefit.

“There’s a lot of potential failure points,” said Alan Cole, an economist with the Tax Foundation.

“The big problem is if it turns out you got too large of a premium tax credit, the government will ask for it back,” Cole said.