published to January 30, 2015
Beginning in 2014, everyone in the United States must have a minimum health coverage or waiver. may pay a fee on federal tax returns. Many people without health insurance have special circumstances such as lack of access to affordable health insurance plans, small gaps in coverage, or eligibility to receive services through the Indian Health Service. Fees may be waived for this purpose. Also, if you started your coverage before May 2014, you are eligible for the waiver for the months of 2014 before your coverage started.
There are two types of exemptions:
IRS exemptions you can get from the IRS using your 2014 federal tax return Form 8965—Health Insurance Waiver (PDF, 73KB).
Marketplace Waiver You can request a waiver by completing and signing the waiver form and mailing it to the Health Insurance Marketplace.®We use different forms and have different options for each type of exemption. When you submit your waiver form, Marketplace will review it to determine if you qualify for a waiver. Marketplace will then send you a notification with a unique Exemption Certificate Number (ECN). You will need an ECN when filing federal taxes for the year that is not covered.
find out How to apply for a marketplace exemption, or call the Marketplace Call Center at 1-800-318-2596 for exemption details. TTY users should call her at 1-855-889-4325.
If you have general tax questions or would like to know more about charges if you do not have health insurance, IRS.gov.