
Publication 5172 
Affordable Care Act:
Facts about Health Coverage Exemptions
(Rev. 5-2018)
Cat. No. 66914H

Provided by the:
Internal Revenue Service
Alternative Media Center

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Publication 5172
Affordable Care Act
Individuals and Families
Facts about Health Coverage Exemptions
... what you need to know

For tax years 2017 and 2018, the individual shared responsibility provision of the Health Care Law requires you to:

 have qualifying health care coverage, also called minimum essential coverage,
 qualify for a coverage exemption, or
 make a shared responsibility payment when filing your federal income tax return.

Exemptions

If you meet certain criteria, you will be exempt from the individual shared responsibility provision and will not have to obtain coverage or make a shared responsibility payment when you file your federal income tax return.

You obtain exemptions from either the Marketplace or IRS depending on the type. All exemptions are reported on the tax return. If you don't have to file a return, because your income is below your filing threshold, you are automatically exempt. Here are the types of exemptions available along with information about how to obtain them:

Exemption: Available Through ...
Members of Certain Religious Sects: Marketplace.
Short Coverage Gap: IRS.
Certain Noncitizens: IRS.
Coverage is Considered Unaffordable: IRS.
Income Below the Return Filing Threshold: IRS.
Members of Federally-recognized Indian Tribes*: IRS.
Members of Health Care Sharing Ministries*: IRS.
Incarceration*: IRS.
Hardships: Marketplace or IRS  depending which hardship exemption you claim.

* As of September 1, 2016, these exemptions are no longer available through the Marketplace, except in Connecticut.

For information about exemptions and the individual shared responsibility provision, go to IRS.gov/aca.

End of Publication 5172
