0518 Publ 5172 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5172.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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For tax years 2017 and 2018, the individual shared responsibility provision of the Health Care Law requires you to:

• have qualifying health care coverage, also called minimum essential coverage,

• qualify for a coverage exemption, or

• make a shared responsibility payment when filing your federal income tax return.

If you meet certain criteria, you will be exempt from the individual shared responsibility provision and will not have to obtain coverage or make a shared responsibility payment when you file your federal income tax return.

You obtain exemptions from either the Marketplace or IRS depending on the type. All exemptions are reported on the tax return. If you don’t have to file a return, because your income is below your filing threshold, you are automatically exempt. Here are the types of exemptions available along with information about how to obtain them:

• As of September 1, 2016, these exemptions are no longer available through the Marketplace, except in Connecticut.

For information about exemptions and the individual shared responsibility provision, go to IRS.gov/aca.

Publication 5172 (Rev. 5-2018) Catalog Number 66914H Department of the Treasury Internal Revenue Service www.irs.gov