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Affordable Care Act Tax Provisions for Individuals and Families

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The individual shared responsibility provision requires you, your spouse, and your dependents to have qualifying health insurance for the entire year, report a health coverage exemption, or make a payment when you file. Most taxpayers will simply check a box to indicate that each member of their family had qualifying health coverage for the whole year. If you purchased coverage through the Marketplace, you may be eligible for the premium tax credit and need to reconcile any advance payments made on your behalf.

If you did not have qualifying health coverage in 2014, find out if you are eligible for an exemption or if you must make a payment with your return through our Interactive Tax Assistance tool.
 

Remember, filing electronically is the easiest way to file a complete and accurate tax return. The software guides you through the process. Electronic filing options include: free Volunteer Assistance, IRS Free File, commercial software, and professional assistance.

 

Reporting Coverage
 
  Claiming Coverage Exemptions
 

Most taxpayers already have qualifying health care coverage, and will simply check a box on their tax return.

 

Some taxpayers are exempt from the requirement to have coverage and will not need to make a shared responsibility payment.

Claiming and Reconciling Premium Tax Credit
 
  Making the Individual Shared Responsibility Payment
 

If you purchased coverage through the Marketplace, you may be eligible for the premium tax credit.

 

If you do not have qualifying coverage or an exemption for each month of the year, you will need to make a payment with your return.

 

Page Last Reviewed or Updated: 31-Mar-2015