• Cannot afford coverage
• Have income below the federal income tax filing threshold
• Are not a citizen, are not considered a national or are not lawfully present in the United States
• Experience a gap in coverage for less than a continuous three-month period
• Qualify as a religious conscientious objector
• Are a member of a health care sharing ministry
• Are a member of certain American Indian tribes
• Are given a hardship exemption by the Department of Health and Human Services
• Are incarcerated
Starting in 2015, individuals will have to report on their federal tax return whether they had health insurance coverage for 2014 or were exempt from the individual mandate. Any penalties that an individual owes for not having health insurance coverage will generally be assessed and collected in the same manner as taxes.
