Starting in 2014, every person in the U.S. must have minimum health coverage or an exemption – otherwise they may pay a fee on their federal tax return. Many people without health coverage can get an exemption from the fee because of a special situation, like not having affordable health insurance plans available to you, having only a short gap in coverage, or being eligible for services through the Indian Health Service. Also, if you had coverage starting in May 2014 or earlier, you qualify for an exemption for those months in 2014 before your coverage started.
There are 2 types of exemptions:
IRS exemptions that you can get from the IRS when you file your 2014 federal tax return using Form 8965—Health Coverage Exemptions (PDF).
Marketplace exemptions that you can request by filling out an exemption form, signing it, and mailing it to the Health Insurance Marketplace. You’ll use different forms and have different options for each kind of exemption. After you submit your exemption form, the Marketplace will review it and determine if you qualify for an exemption. If you do, the Marketplace will send you a notice that will include your unique exemption certificate number (ECN). You’ll need your ECN when you file your federal taxes for the year you don’t have coverage.
Find out how to apply for a Marketplace exemption, or call the Marketplace Call Center at 1-800-318-2596 for more information about exemptions. TTY users should call 1-855-889-4325.
If you have general questions about your taxes or want to learn more about the fee for not having health coverage, visit IRS.gov.