IRS Health Care Tax Tip 2015-23, April 3, 2015 The individual shared responsibility provision requires you and each member of your family to have basic health insurance coverage, qualify for an exemption, or make an individual shared responsibility payment when you file your federal income tax return. If you are not required to file a federal income tax return for a year because your gross income is below your return filing threshold, you are automatically exempt from the shared responsibility provision for that year and do not need to take any further action to secure an exemption. Therefore, you do not need to file a return solely to report your coverage or to claim an exemption. If you are not required to file a tax return for a year but file one anyway, you will be able to claim the exemption on your tax return. Subscribe to IRS Tax Tips to get easy-to-read tips via e-mail from the IRS. HealthCare.gov Learn more about the Affordable Care Act. Visit HealthCare.gov Related HealthCare.gov Individual shared responsibility provision The Premium Tax Credit – The basics Affordable Care Act – What to expect when filing your tax return Gathering your health coverage documentation for the tax filing season ACA information center for tax professionals How to correct an electronically filed return rejected for a missing Form 8962