Who is exempt from the individual mandate?

        The Individual Mandate: Reporting Coverage
            and Paying Penalties


You may be exempt from the individual mandate penalty if you:

     • 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

A key provision of the Affordable Care Act (ACA) is the individual mandate, which requires most individuals to purchase health insurance coverage for themselves and their family members or pay a penalty.

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.