The requirements of the health care law will need to be taken into account on 2016 tax returns. Below is an overview of those requirements and their impact on Form 1040 series.

U.S. citizens or non-U.S. citizens living in the United States:

  • Must have qualifying health coverage, qualify for a health coverage exemptions or make a payment when filing their income tax return.
  • Who had coverage or an employer offered coverage in the previous year should receive one or more of the following forms: Form 1095-A, Health Insurance Market Statement; Form 1095-B, Health Coverage; and/or Form 1095-C, Employer-provided Health Insurance Offer and Coverage. This information will be required to complete tax returns.
  • Who had health coverage through an employers or under a government program – such as Medicare, Medicaid or coverage for veterans – for the entire year, can check the full-year coverage box on Form 1040 and need not do anything further.
  • Who did not have coverage for any month of the year should check the instructions to Form 8965, Health Coverage Exemptions, to see if they are eligible for an exemption.
  • Who were eligible for an exemption from coverage for a month must claim the exemption or report an exemption already obtained from the Marketplace by completing Form 8965, Health Coverage Exemptions, and submitting it with your tax return.
  • Who did not have coverage and were not eligible for an exemption from coverage for any month of the year are responsible for making an individual shared responsibility payment when they file their return. They must report it on their tax return and make the payment with their income taxes.
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