The Individual Shared Responsibility Provision

The disposal of the shared responsibility for individuals requires that you and each Member of your family have qualified health insurance, an exemption from the health insurance or make a payment for the months without coverage or an exemption when present. If you, your spouse and dependents had health insurance coverage throughout the year, you will indicate this simply by checking a box on their tax return.

Here are some basic facts about the affordable care act for individuals

What is the disposition of the shared responsibility for individuals? The disposal of the shared responsibility for individuals requires each individual to have skilled health – known as the minimum essential coverage – for each month coverage, qualify for an exemption or make a payment to submit your federal tax return.

Who is subject to the provision of the shared responsibility for individuals?

The provision applies to persons of all ages, including children. The adult or the married couple who can claim a child or another person as a dependent for federal income tax purposes is responsible for making the payment of shared responsibility if the clerk does not have coverage or an exemption.

How can I get an exemption to health coverage?

Most of the exemptions you claim when you file your tax return. There are certain exceptions which may be obtained in advance only through the market. You can get some exemptions from the market or claim on your tax return. You are claiming or reporting exemptions from coverage in the form 8965, exemptions from coverage of health (in English), and attach it to form 1040, Form 1040A, or Form 1040EZ. You can submit any of these forms electronically. For more information about form 8965, refer to its instructions. For any month that you or your dependents have no coverage or qualify for an exemption, you will have to make a payment of shared responsibility.

What I have to do if I am obliged to make a payment with my tax return?

If you have to make a payment of the shared responsibility for individuals, you will use the worksheets found in the instructions for form 8965, exemptions from coverage of health (in English), to calculate the amount of payment of shared responsibility that must be. Only make a payment for the months that had no coverage or qualify for an exemption from coverage.
For more information, please visit the page on the report and calculate the payment (in English) on IRS.gov/aca, or use our interactive tool, am I eligible for an exemption from coverage or required to make a payment of the shared responsibility for individuals?

What happens if I owe a payment of the shared responsibility for individuals but I can not make payment to file my tax return?

However, if you owe a payment of shared responsibility, the IRS can offset liability to any refund that may be due to you. For more information about the health care Act to low price and your tax return, please visit IRS.gov/aca.