IRS Health Care Tax Tip 2015-18, March 19, 2015 The individual shared responsibility provision requires you and each member of your family to have basic health insurance coverage – also known as minimum essential coverage – qualify for an exemption, or make an individual shared responsibility payment when you file your federal income tax return. Many people already have minimum essential coverage and do not need to do anything more than maintain that coverage and report their coverage when they file their tax returns. Most taxpayers will simply check a box to indicate that each member of their family had qualifying health coverage for the whole year. Here are some examples of coverage that qualify as minimum essential coverage: Employer-sponsored coverage Group health insurance coverage for employees under a governmental plan such as the Federal Employees Health Benefit program a plan or coverage offered in the small or large group market within a state a grandfathered health plan offered in a group market Self-insured group health plan for employees COBRA coverage Retiree coverage Individual health coverage: Health insurance purchased directly from an insurance company Health insurance purchased through the Health Insurance Marketplace Health insurance provided through a student health plan Coverage under government-sponsored programs: Medicare Part A coverage Medicare Advantage plans Most Medicaid coverage Children’s Health Insurance Program or CHIP Most types of TRICARE coverage Comprehensive health care programs offered by the Department of Veterans Affairs Department of Defense Nonappropriated Fund Health Benefits Program Refugee Medical Assistance U.S. citizens, who are residents of a foreign country for an entire year, and residents of U.S. territories, are considered to have minimum essential coverage for the year. For more information on the types of coverage that qualify as minimum essential coverage and those that do not, as well as information on certain coverage that may provide limited benefits, visit the MEC page on IRS.gov/aca. 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(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
