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Starting in 2014, the Individual Shared Responsibility provision calls for each individual to either have minimum essential health coverage for each month, qualify for an exemption, or make a payment when filing his or her federal income tax return.

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Tax Tip 2021-63, May 6, 2021

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2024-91, 3 §Õ§Ö§Ü§Ñ§Ò§â§ñ 2024 §Ô. ¡ª §¯§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §ã§Ý§Ö§Õ§å§Ö§ä §à§ã§ä§Ö§â§Ö§Ô§Ñ§ä§î§ã§ñ §Þ§à§ê§Ö§ß§ß§Ú§é§Ö§ã§ä§Ó§Ñ §ã §á§à§Õ§Ñ§â§à§é§ß§í§Þ§Ú §Ü§Ñ§â§ä§Ñ§Þ§Ú, §à§ã§à§Ò§Ö§ß§ß§à §Ó §ã§Ö§Ù§à§ß §á§â§Ñ§Ù§Õ§ß§Ú§Ü§à§Ó. §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ (IRS) §ß§Ú§Ü§à§Ô§Õ§Ñ §ß§Ö §Ù§Ñ§á§â§Ñ§ê§Ú§Ó§Ñ§Ö§ä §Ú §ß§Ö §á§â§Ú§ß§Ú§Þ§Ñ§Ö§ä §á§à§Õ§Ñ§â§à§é§ß§í§Ö §Ü§Ñ§â§ä§í §Ó §Ü§Ñ§é§Ö§ã§ä§Ó§Ö §à§á§Ý§Ñ§ä§í §á§à §ß§Ñ§Ý§à§Ô§à§Ó§í§Þ §Ù§Ñ§Õ§à§Ý§Ø§Ö§ß§ß§à§ã§ä§ñ§Þ.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS, 2024-92, 5 §Õ§Ö§Ü§Ñ§Ò§â§ñ 2024 §Ô. ¡ª §£ §â§Ñ§Þ§Ü§Ñ§ç §Õ§Ö§Ó§ñ§ä§à§Û §Ö§Ø§Ö§Ô§à§Õ§ß§à§Û §¯§Ñ§è§Ú§à§ß§Ñ§Ý§î§ß§à§Û §ß§Ö§Õ§Ö§Ý§Ú §à§ã§Ó§Ö§Õ§à§Þ§Ý§Ö§ß§ß§à§ã§ä§Ú §à §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Ò§Ö§Ù§à§á§Ñ§ã§ß§à§ã§ä§Ú IRS §Ó§Þ§Ö§ã§ä§Ö §ã §á§Ñ§â§ä§ß§Ö§â§Ñ§Þ§Ú §³§Ñ§Þ§Þ§Ú§ä§Ñ §á§à §Ò§Ö§Ù§à§á§Ñ§ã§ß§à§ã§ä§Ú §ã§ä§â§Ö§Þ§Ú§ä§î§ã§ñ §á§à§Þ§à§é§î §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §ß§Ñ§å§é§Ú§ä§î§ã§ñ §â§Ñ§ã§á§à§Ù§ß§Ñ§Ó§Ñ§ä§î §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §Ñ§æ§Ö§â§í §Ú §Þ§à§ê§Ö§ß§ß§Ú§é§Ö§ã§ä§Ó§à, §é§ä§à§Ò§í §à§Ò§Ö§ã§á§Ö§é§Ú§ä§î §ã§à§ç§â§Ñ§ß§ß§à§ã§ä§î §ã§Ó§à§Ö§Û §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§Ú §Ú §á§â§Ö§Õ§à§ä§Ó§â§Ñ§ä§Ú§ä§î §Õ§à§ã§ä§å§á §Ü §ß§Ö§Û §ã§à §ã§ä§à§â§à§ß§í §á§à§ç§Ú§ä§Ú§ä§Ö§Ý§Ö§Û §Ú §Þ§à§ê§Ö§ß§ß§Ú§Ü§à§Ó.

IRS Tax Tip 2024-55, 5 §Ú§ð§ß§ñ 2024 §Ô. ¡ª §±§â§Ú §á§à§Õ§Ñ§é§Ö §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §ç§à§Ò§Ò§Ú §Ú §Ò§Ú§Ù§ß§Ö§ã §â§Ñ§ã§ã§Þ§Ñ§ä§â§Ú§Ó§Ñ§ð§ä§ã§ñ §á§à-§â§Ñ§Ù§ß§à§Þ§å. §¯§Ñ§Ú§Ò§à§Ý§Ö§Ö §Ù§ß§Ñ§é§Ú§ä§Ö§Ý§î§ß§Ñ§ñ §â§Ñ§Ù§ß§Ú§è§Ñ §Þ§Ö§Ø§Õ§å §ï§ä§Ú§Þ§Ú §Õ§Ó§å§Þ§ñ §Ó§Ú§Õ§Ñ§Þ§Ú §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§Ú §Ù§Ñ§Ü§Ý§ð§é§Ñ§Ö§ä§ã§ñ §Ó §ä§à§Þ, §é§ä§à §Ò§Ú§Ù§ß§Ö§ã §ã§å§ë§Ö§ã§ä§Ó§å§Ö§ä §Õ§Ý§ñ §á§à§Ý§å§é§Ö§ß§Ú§ñ §á§â§Ú§Ò§í§Ý§Ú, §Ñ §ç§à§Ò§Ò§Ú ¨C §Õ§Ý§ñ §å§Õ§à§Ó§à§Ý§î§ã§ä§Ó§Ú§ñ §Ú§Ý§Ú §â§Ñ§Ù§Ó§Ý§Ö§é§Ö§ß§Ú§ñ.

IRS Tax Tip 2024-59, 20 §Ú§ð§ß§ñ 2024 §Ô. ¡ª §®§Ö§Õ§Ú§Ñ§è§Ú§ñ, §ä§Ñ§Ü§Ø§Ö §Ú§Ù§Ó§Ö§ã§ä§ß§Ñ§ñ §Ü§Ñ§Ü §Ñ§Ý§î§ä§Ö§â§ß§Ñ§ä§Ú§Ó§ß§à§Ö §â§Ñ§Ù§â§Ö§ê§Ö§ß§Ú§Ö §ã§á§à§â§à§Ó, §Þ§à§Ø§Ö§ä §á§à§Þ§à§é§î §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §ï§æ§æ§Ö§Ü§ä§Ú§Ó§ß§à §â§Ñ§Ù§â§Ö§ê§Ú§ä§î §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §Ó§à§á§â§à§ã§í §ß§Ñ §â§Ñ§ß§ß§Ö§Û §ã§ä§Ñ§Õ§Ú§Ú.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2024¨C61, 26 §Ú§ð§ß§ñ 2024 §Ô. - IRS.gov §ã§à§Õ§Ö§â§Ø§Ú§ä §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð, §Ü§à§ä§à§â§Ñ§ñ §Þ§à§Ø§Ö§ä §Ò§í§ä§î §á§à§Ý§Ö§Ù§ß§Ñ §á§à§ã§ä§â§Ñ§Õ§Ñ§Ó§ê§Ú§Þ §à§ä §ã§ä§Ú§ç§Ú§Û§ß§í§ç §Ò§Ö§Õ§ã§ä§Ó§Ú§Û, §Ó§Ü§Ý§ð§é§Ñ§ñ §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð §à §á§â§à§Õ§Ý§Ö§ß§Ú§Ú §ã§â§à§Ü§Ñ §á§à§Õ§Ñ§é§Ú §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û §Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Ý§î§Ô§à§ä§Ñ§ç, §ã§Ó§ñ§Ù§Ñ§ß§ß§í§ç §ã§à §ã§ä§Ú§ç§Ú§Û§ß§í§Þ§Ú §Ò§Ö§Õ§ã§ä§Ó§Ú§ñ§Þ§Ú.