If you qualify for a health coverage exemption, you don’t have to pay the fee for the months you didn’t have health coverage.

Income-related exemptions

  • The lowest-priced coverage available to you, through either a Marketplace or job-based plan, would cost more than 8.13 percent of your household income.
  • You don’t have to file a tax return because your income does not meet the tax filing requirement.

Hardship exemptions

  • You had a financial hardship or other circumstances that prevented you from getting health insurance. Application required.

Health coverage-related exemptions

  • You were uninsured for no more than 2 consecutive months of the year.
  • You lived in a state that didn’t expand its Medicaid program and your household income was below 138 percent of the federal poverty level.

Group membership exemptions

  • You’re a member of a federally recognized tribe or eligible for services through an Indian Health Services provider.
  • You’re a member of a recognized health care sharing ministry.
  • You’re a member of a recognized religious sect with religious objections to insurance, including Social Security and Medicare. Application required.

Other exemptions

  • You’re incarcerated (serving a term in prison or jail).
  • You’re a U.S. citizen living abroad, a certain type of non-citizen, or not lawfully present.
  • A member of your tax household was born or adopted during the year. This exemption applies only to the month of the event and the month before. You can claim this exemption only if you’re also claiming another exemption.

A member of your tax household died during the year. This exemption applies only to the month of the death and the month before. You can claim this exemption only if you’re also claiming another exemption.

References

https://www.healthcare.gov/health-coverage-exemptions/forms-how-to-apply/