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Individual Mandate

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The Affordable Care Act includes a federal tax on those who elect not to obtain health insurance coverage starting in January 2014.

For individuals, the penalty for the entire year will be $95 per adult and $47.50 per child, up to a family maximum of $285 or 1 percent of the family’s income, whichever is greater. The federal penalty will be applied to the income tax filing made at the end of that year.

In 2015, these amounts increase to $325 per adult, $162.50 per child, and a family maximum of $975 or 2 percent of the family’s income. For 2016 and subsequent years, the full penalties will be $695 per adult, $347.50 per child, and a family maximum of $2,085 or 2.5 percent of the family’s income.

Some people will be exempt from this tax. Those exemptions include:

  • Individuals who cannot afford coverage
  • Taxpayers with income below the filing threshold
  • Members of Indian tribes
  • Hardship
  • Individual who experience short coverage gaps
  • Religious conscience
  • Members of a health care sharing ministry
  • Incarcerated individuals
  • Individuals who are not lawfully present

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