The individual shared responsibility provision of the Health Care Law requires you and each member of your family to:
- have qualif ed health insurance, also called minimum essential coverage,
- have an exemption, or
- make a shared responsibility payment when filing your federal income tax return.
Many people already have qualifying health insurance coverage and don’t need to do anything more than maintain that coverage.
Exemption: |
Available Through: |
| Members of Certain Religious Sects | Marketplace |
| Short Coverage Gap | IRS |
| Certain Noncitizens | IRS |
| Household Income Below the Return Filing Threshold | IRS |
| Members of Federally-Recognized Indian Tribes | Marketplace or IRS |
| Members of Health Care Sharing Ministries | Marketplace or IRS |
| Incarceration | Marketplace or IRS |
| Hardships | Marketplace or IRS, depending on the hardship claimed |
For information about exemptions and the individual shared responsibility provision, go to IRS.gov/aca.
If you have specific questions or would like to discuss how this impacts you or your business, please contact us. We are here to answer your questions.
Click here to read Publication 5172 (7-2014) (PDF) or read Publication 5172 online.