The individual mandate, or the “individual shared responsibility provision”, required taxpayers to do at least one of the following:

  • Have qualifying health coverage called minimum essential coverage
  • Qualify for a health coverage exemption
  • Make a shared responsibility payment with their federal income tax return for the months without coverage or an exemption

The fee for not having health insurance no longer applies in most states. This means you may not be required to pay a tax penalty for not having health coverage. Verify details with your state.