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(英文) 個人共享責任的條款(英文) 保費稅額抵免優惠 - 基礎知識 可負擔健保法案 - 報稅時會發生什麼(英文) 為報稅季節收集您的健康保險文檔(英文) 為稅務專業人員的ACA資訊中心(英文) 如何更正因缺失的 8962表而被拒絕的電子報稅表?