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Blog

Claiming a Hardship Exemption Under the Affordable Care Act Just Got Easier

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Blog

Claiming a Hardship Exemption Under the Affordable Care Act Just Got Easier

  • PDFPDF
    • Email
    • LinkedIn
    • Facebook
    • Twitter
    Share this page

1 Min Read

Author

Amy Gordon

Related Locations

Chicago

Related Topics

Affordable Care Act
Health and Welfare Benefits

Related Capabilities

Employee Benefits & Executive Compensation

Related Regions

North America

September 13, 2018

On September 12, the Department of Health & Human Services, Centers for Medicare & Medicaid Services published guidance on claiming a hardship exemption for failing to secure health insurance for the 2018 tax year. The Affordable Care Act (ACA) required certain individuals to obtain health insurance, or incur a penalty for failing to do so (the individual mandate). The ACA also had guidelines for an individual to claim a hardship exemption from failing to obtain health insurance. This new guidance makes obtaining that exemption easier.

The ACA’s individual mandate has been eliminated for the 2019 tax year and beyond based on the 2017 Tax Cut and Jobs Act. For those individuals who do not meet an exemption, and who fail to obtain health insurance in 2018, the penalty is $695 per adult and $347.50 per child under 18 up to a maximum of $2,085 per family, or 2.5% of household income up to the national average cost of a bronze-level health plan.

Related Professionals

Related Professionals

Amy Gordon

Amy Gordon

This entry has been created for information and planning purposes. It is not intended to be, nor should it be substituted for, legal advice, which turns on specific facts.

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