Individual Mandate Exemptions

19 Nov

These exemptions can be claimed on the tax return:

  • You were uninsured for less than 3 consecutive months
  • You were living abroad or not lawfully present in the U.S.
  • You were incarcerated
  • You are a member of a health sharing ministry
  • You are a member of an Indian tribe or have access to Indian Health Services
  • You don’t have to file a tax return because your income is too low
  • The lowest-priced coverage available to you would cost more than 8 percent of your household income
  • You are enrolled in certain types of Medicaid and Tricare (military) programs that are not minimum essential coverage
  • If you had coverage effective May 1, you are exempt from the penalty for previous months
  • You applied to the Children’s Health Insurance Program but had a coverage gap early in the year
  • You were eligible for, but did not purchase coverage under an employer plan with a year that started in 2013 and ended in 2014

*Available in 2014 only.

These exemptions require approval from the federal health insurance marketplace. To apply, use form click here.

  • You were homeless
  • You were evicted in the past six months or are facing eviction on foreclosure
  • You received a shut-off notice from a utility company
  • You recently experienced domestic violence or the death of a close family member
  • A disaster caused substantial damage to your property
  • You filed for bankruptcy in the last six months
  • You had medical expenses you couldn’t pay in the last 24 months that resulted in substantial debt
  • Your expenses increased unexpectedly due to caring for an ill, disabled or aging family member
  • You could not get Medicaid because your state didn’t expand Medicaid eligibility
  • Your individual plan was cancelled and you believe other marketplace plans are affordable
  • You will claim a chid as a dependent, who was denied coverage by Medicaid and CHIP, and another person is required by court order to provide medical support to the child. (In this case you don’t pay the penalty for the child.)
  • As a result of an eligibility appeals decision, you’re eligible for enrollment in a qualified health plan through the marketplace, lower costs on your monthly premiums, or cost-sharing reductions
  • You experienced another hardship (must explain)
  • You are a member of a religious sect opposed to insurance (requires separate application)






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