IRS Health Care Tax Tip 2015-15, March 6, 2015 The individual shared responsibility provision in the Affordable Care Act calls for you and your dependents to have qualifying health care coverage for each month of the year, qualify for a health coverage exemption, or make an Individual Shared Responsibility Payment when filing your federal income tax return. In general, the annual payment amount is the greater of a percentage of your household income or a flat dollar amount, but is capped at the national average premium for a bronze level health plan available through the Marketplace. You will owe 1/12th of the annual payment for each month you or your dependents don’t have either coverage or an exemption. If you must make a payment, you can use the worksheets located in the instructions PDF to Form 8965, Health Coverage Exemptions (Obsolete), to figure the shared responsibility payment amount due. For more information about determining the amount and reporting your payment on your tax return, see our Calculating the Payment page. Subscribe to IRS Tax Tips to get easy-to-read tips via email from the IRS. More IRS resources Publication 5209, Preparing your 2014 Return - the shared responsibility payment PDF HealthCare.gov Learn more about the Affordable Care Act. Visit HealthCare.gov Related HealthCare.gov(영어) 개인 책임 분담 조항(영어) 보험료 세액 공제 - 기초 정보(영어) 의료보험 개혁법 - 세금 신고서 제출시 예상해야 할 것들(영어) 세금신고 기간을 위해 건강보험 관련 자료 모으기(영어) 세무 전문가를 위한 ACA 정보 센터(영어) 양식 8962의 미제출 이유로 거부된 전자로 제출된 신고서 정정하는 방법