Individual Shared Responsibility Provision - Income
1

**The information below has not been verified for the 2020 tax year as the IRS Publ. 5187 instructions have not yet been released by the IRS.**

Per IRS Publication 5187 Affordable Care Act: What You and Your Family Need to Know, on page 3:

What's New?

Under the Tax Cuts and Jobs Act, passed December 22, 2017, the amount of the individual shared responsibility payment is reduced to zero for months beginning after December 31, 2018.

Beginning in tax year 2019, Form 1040 will not have the “full-year health care coverage or exempt” box and Form 8965, Health Coverage Exemptions, will no longer be used.

You need not make a shared responsibility payment or file Form 8965, Health Coverage Exemptions, with your tax return if you don’t have minimum essential coverage for part or all of 2019.

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.