They allowed a new hardship for people who live in areas with limited Marketplace options:
https://www.cms.gov/CCIIO/Resources/Regulations-and-Guidance/Downloads/2018-Hardship-Exemption-Guida...

For 2018, they also allow/force us to waive the penalty for qualified Hardships on the tax return (so they make US determine if they qualify, rather than having the Marketplace tell them if they qualify).
https://www.cms.gov/CCIIO/Resources/Regulations-and-Guidance/Downloads/Authority-to-Grant-HS-Exempti...


Yes, like anything else we put on the tax return, the IRS can always question that taxpayer about it later.