The individual shared responsibility provision requires you and each member of your family to have basic health insurance coverage, qualify for an exemption, or make an individual shared responsibility payment when you file your federal income tax return.

If you are not required to file a federal income tax return for a year because your gross income is below your return filing threshold, you are automatically exempt from the shared responsibility provision for that year and do not need to take any further action to secure an exemption. Therefore, you do not need to file a return solely to report your coverage or to claim an exemption.

If you are not required to file a tax return for a year but file one anyway, you will be able to claim the exemption on your tax return.

Find out if you qualify for an exemption or must make a payment by using our interactive tool, Am I required to make an Individual Shared Responsibility Payment.

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Upcoming Tax Dates

December 11 — Employees who work for tips
If you received $20 or more in tips during November, report them to your employer Details

December 15 — Corporations
Deposit the fourth installment of estimated income tax for 2018 Details

December 15 — Social security, Medicare, and withheld income tax
If the monthly deposit rule applies, deposit the tax for payments in November.

December 25 — Everyone
Federal Holiday (Christmas Day) Details

View More Tax Dates