If you didn’t have coverage last year, you may have to pay a fee. Unless you qualify for an exemption from the requirement to have health coverage. You may qualify for an exemption if no affordable coverage is available to you, you have a short gap in coverage during the year, or if you meet other criteria, outlined below.
When you file your 2019 federal tax returns, you will no longer be required to show proof of health coverage or pay a federal fee for not having insurance. People in Massachusetts will still be required to show proof of coverage when filing their state tax return to avoid a state fee for not having coverage.
On this page:
- List of exemptions from health coverage
- How to find out if you qualify for the exemption
- How to apply for the exemption
Exemptions from Health Coverage
Health coverage
- You were uninsured for less than three consecutive months of the year
- You lived in a state that didn’t expand its Medicaid program, but you would have qualified if it had
Affordability and income
- The lowest-priced coverage available to you would cost more than 8.05% of your household income
- Your income is below the level that requires you to file a tax return (see Table 1 below)
Table 1: 2017 Filing Requirements Chart for Most Taxpayers (Source: IRS)
| IF your filing status is... | AND at the end of 2017 you were... | THEN file a return if your gross income was at least... |
| single | under 65 | $10,400 |
| 65 or older | $11,950 | |
| head of household | under 65 | $13,400 |
| 65 or older | $14,950 | |
| married, filing jointly* | under 65 (both spouses) | $20,800 |
| 65 or older (one spouse) | $22,050 | |
| 65 or older (both spouses) | $23,300 | |
| married, filing separately | any age | $4,050 |
| qualifying widow(er) with dependent child | under 65 | $16,750 |
| 65 or older | $18,000 |
*If you didn't live with your spouse at the end of 2017 (or on the date your spouse died) and your gross income was at least $4,050; you must file a return regardless of your age.
Immigration status
- You are incarcerated
Hardship
- You were homeless
- You were evicted or were facing eviction or foreclosure
- You received a shut-off notice from a utility company
- You experienced domestic violence You experienced the death of a family member
- You filed for bankruptcy
- You had medical expenses you couldn’t pay
- You experienced unexpected increases in expenses due to caring for an ill, disabled or aging family member
Group membership
- You were a member of a federally recognized tribe
- You are a member of a recognized religious sect with objections to insurance
"How can I find out if I qualify for an exemption?"
Use the HealthCare.gov online exemption tool.
“How do I apply for the exemption?”
When you file your taxes, fill out IRS Form 8965 (Health Coverage Exemptions) to apply for the exemption.
If you have a unique Exemption Certificate Number from the Marketplace, you can use it on IRS Form 8965 when you file your taxes.
Learn more:
