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 (tiếng Anh) Quy định trách nhiệm chung của cá nhân (tiếng Anh) Tín thuế bảo phí - Khái niệm cơ bản (tiếng Anh) Đạo luật Chăm sóc Giá phải chăng - Điều gì sẽ xảy ra khi khai thuế (tiếng Anh) Thu thập Tài liệu Bảo hiểm Sức khỏe của Quý vị cho Mùa Khai Thuế (tiếng Anh) Trung tâm Thông tin ACA dành cho Chuyên gia Thuế (tiếng Anh) Cách sửa tờ khai đã nộp bằng điện tử bị từ chối do thiếu Mẫu 8962