Find Out More About Health Coverage Exemptions Based on Income

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.

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