The Individual Mandate portion of the Affordable Care Act (commonly referred to as “Obamacare”) requires most legal US citizens and resident aliens be covered by a qualified health insurance plan that provides coverage for minimum essential benefits, beginning Jan. 1, 2014.

Individuals not covered by a qualified health plan for more than three consecutive months will be subject to the Individual Shared Responsibility Payment – unless they qualify for an exemption. Examples of exemptions are:

  • Individual’s whose income is too low to require filing an income tax return, or when the lowest cost plan available exceeds 8 percent of your household income
  • Members of a federally recognized Indian tribe
  • Members of a recognized health care sharing ministry
  • Members of a recognized religious sect with religious objections to social health systems
  • Incarcerated individuals
  • Individuals not lawfully present in the US
  • Individuals who qualify for a hardship exemption