{"id":623,"date":"2015-09-09T19:06:12","date_gmt":"2015-09-10T00:06:12","guid":{"rendered":"https:\/\/taxprocenter.proconnect.intuit.com\/?p=623"},"modified":"2018-01-29T12:06:57","modified_gmt":"2018-01-29T18:06:57","slug":"many-taxpayers-are-exempt-from-the-aca-penalty","status":"publish","type":"post","link":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/many-taxpayers-are-exempt-from-the-aca-penalty\/","title":{"rendered":"Many Taxpayers Are Exempt From the ACA Penalty"},"content":{"rendered":"<p><span style=\"font-weight:400;\">If your clients or their family members meet certain criteria, they\u2019ll be exempt from the Shared Responsibility Payment (Affordable Care Act penalty) and won\u2019t have to obtain coverage. Depending on the type of exemption you are claiming, there are a wide variety of exemptions available from either the Marketplace (Health Insurance Exchange) or IRS. It\u2019s estimated that as many as 23 million (or 16 percent) taxpayers may qualify for an exemption.<\/span><\/p>\n<p><span style=\"font-weight:400;\">Exemptions granted by the Marketplace should be obtained at the earliest opportunity, while exemptions from the IRS can only be claimed on your clients\u2019 tax returns. Exemptions are allowed by the government as long as the circumstances that lead to the exemption persist. All exemptions need to be reported on a new Form 8965 and attached to the return.<\/span><\/p>\n<p><b>Types of Exemptions<\/b><\/p>\n<p><span style=\"font-weight:400;\">The following table from Form 8965 instructions provides a short description of each exemption type available in tax year 2014. It also indicates whether the exemption is granted by the Marketplace and\/or claimed on the tax return. If an exemption can be obtained from either source, the government recommends that clients claim it on the tax return because the process is more efficient. If the Marketplace grants them an exemption, they will provide an Exemption Certificate Number (ECN) that will be entered on Form 8965 to prove to the IRS that the exemption is valid. Taxpayers should enter \u201cpending\u201d on Form 8965 if they have not received an ECN by the time they file the return.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-628\" src=\"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2015\/09\/type-of-exemptions.gif\" alt=\"Type of exemptions\" width=\"664\" height=\"1009\" \/><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>If your clients or their family members meet certain criteria, they\u2019ll be exempt from the Shared Responsibility Payment (Affordable Care Act penalty) and won\u2019t have to obtain coverage. Depending on the type of exemption you are claiming, there are a wide variety of exemptions available from either the Marketplace (Health Insurance Exchange) or IRS. It\u2019s<\/p>\n","protected":false},"author":107082828,"featured_media":626,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rkv_browse_by_id":0,"rkv_cta_id":0,"rkv_optimize_for_pagespeed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"useModifiedDate":false,"customPublishDate":"","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false},"categories":[509474089],"tags":[29185930],"intuit_collection":[],"intuit_series":[],"coauthors":[509474105],"class_list":["post-623","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-law-and-news","tag-affordable-care-act"],"header_image":"","yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Many Taxpayers Are Exempt From the ACA Penalty - Tax Pro Center | Intuit<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/many-taxpayers-are-exempt-from-the-aca-penalty\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Many Taxpayers Are Exempt From the ACA Penalty - Tax Pro Center | Intuit\" \/>\n<meta property=\"og:description\" content=\"If your clients or their family members meet certain criteria, they\u2019ll be exempt from the Shared Responsibility Payment (Affordable Care Act penalty) and won\u2019t have to obtain coverage. Depending on the type of exemption you are claiming, there are a wide variety of exemptions available from either the Marketplace (Health Insurance Exchange) or IRS. It\u2019s\" \/>\n<meta property=\"og:url\" content=\"https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/many-taxpayers-are-exempt-from-the-aca-penalty\/\" \/>\n<meta property=\"og:site_name\" content=\"Tax Pro Center | Intuit\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/IntuitAccountants\" \/>\n<meta property=\"article:published_time\" content=\"2015-09-10T00:06:12+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-01-29T18:06:57+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2016\/06\/health-care-e1508452738522.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"700\" \/>\n\t<meta property=\"og:image:height\" content=\"418\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Mike D&#039;Avolio, CPA, JD\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@IntuitAccts\" \/>\n<meta name=\"twitter:site\" content=\"@IntuitAccts\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Mike D&#039;Avolio, CPA, JD\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/tax-law-and-news\\\/many-taxpayers-are-exempt-from-the-aca-penalty\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/tax-law-and-news\\\/many-taxpayers-are-exempt-from-the-aca-penalty\\\/\"},\"author\":{\"name\":\"Mike D'Avolio, CPA, JD\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#\\\/schema\\\/person\\\/b0227975128a9f59785bcf23298e81e0\"},\"headline\":\"Many Taxpayers Are Exempt From the ACA Penalty\",\"datePublished\":\"2015-09-10T00:06:12+00:00\",\"dateModified\":\"2018-01-29T18:06:57+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/tax-law-and-news\\\/many-taxpayers-are-exempt-from-the-aca-penalty\\\/\"},\"wordCount\":255,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/tax-law-and-news\\\/many-taxpayers-are-exempt-from-the-aca-penalty\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/wp-content\\\/uploads\\\/2016\\\/06\\\/health-care-e1508452738522.jpg\",\"keywords\":[\"affordable care act\"],\"articleSection\":[\"Tax Law and News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/tax-law-and-news\\\/many-taxpayers-are-exempt-from-the-aca-penalty\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/tax-law-and-news\\\/many-taxpayers-are-exempt-from-the-aca-penalty\\\/\",\"url\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/tax-law-and-news\\\/many-taxpayers-are-exempt-from-the-aca-penalty\\\/\",\"name\":\"Many Taxpayers Are Exempt From the ACA Penalty - 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Depending on the type of exemption you are claiming, there are a wide variety of exemptions available from either the Marketplace (Health\u2026","rel":"","context":"In &quot;Tax Law and News&quot;","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2015\/03\/affordable-care-act1-e1535552490958.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2015\/03\/affordable-care-act1-e1535552490958.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2015\/03\/affordable-care-act1-e1535552490958.jpg?resize=525%2C300&ssl=1 1.5x"},"classes":[]},{"id":1591,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/top-10-tax-facts-about-exemptions-and-dependents\/","url_meta":{"origin":623,"position":1},"title":"Top 10 Tax Facts about Exemptions and Dependents","author":"Bryan Cytron","date":"August 21, 2015","format":false,"excerpt":"Nearly everyone can claim an exemption on their tax return. It usually lowers your taxable income. In most cases, that reduces the amount of tax you owe for the year. Here are the top 10 tax facts about exemptions to help you file your tax return: E-file your tax return.\u2026","rel":"","context":"In &quot;Tax Law and News&quot;","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"tax reform for families","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2015\/08\/family-with-baby-e1535552328389.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2015\/08\/family-with-baby-e1535552328389.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2015\/08\/family-with-baby-e1535552328389.jpg?resize=525%2C300&ssl=1 1.5x"},"classes":[]},{"id":803,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/practice-management\/tips-and-tricks-for-tax-season-2015\/","url_meta":{"origin":623,"position":2},"title":"Tips and Tricks for Tax Season 2015","author":"T. Steel Rose, CPA, CPA Magazine","date":"February 15, 2016","format":false,"excerpt":"The dawn of a new year brings a fresh opportunity to help clients make tax-optimized decisions. There are a multitude of tips and tricks for each area of your practice. This installment of tips and tricks will focus on important administrative tips for tax season. Free Tax Transcripts Rather than\u2026","rel":"","context":"In &quot;Practice Management&quot;","block_context":{"text":"Practice Management","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/practice-management\/"},"img":{"alt_text":"financial planning","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2016\/02\/tips-e1508453261598.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2016\/02\/tips-e1508453261598.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2016\/02\/tips-e1508453261598.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2016\/02\/tips-e1508453261598.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":1719,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/tax-year-2015-changes-to-the-individual-provisions-of-the-affordable-care-act\/","url_meta":{"origin":623,"position":3},"title":"Tax Year 2015 Changes to the Individual Provisions of the Affordable Care Act","author":"Mike D'Avolio, CPA, JD","date":"November 10, 2015","format":false,"excerpt":"The tax provisions of the Affordable Care Act associated with individual taxpayers were implemented last year, in tax year 2014. Consequently, this year, in tax year 2015, we only need to deal with some adjustments to the legislation. Here is a chart that shows the impact of the various elements\u2026","rel":"","context":"In &quot;Tax Law and News&quot;","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2015\/03\/affordable-care-act1-e1535552490958.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2015\/03\/affordable-care-act1-e1535552490958.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2015\/03\/affordable-care-act1-e1535552490958.jpg?resize=525%2C300&ssl=1 1.5x"},"classes":[]},{"id":58038,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/navigating-2024-estate-tax-law-changes\/","url_meta":{"origin":623,"position":4},"title":"Navigating 2024 estate tax law changes","author":"Intuit Accountants Team","date":"January 6, 2025","format":false,"excerpt":"In 2025, significant changes loom on the horizon, marking a critical moment for estate planning and underscoring the importance of staying informed and proactive in estate planning endeavors to optimize the legacy one intends to leave behind.","rel":"","context":"In &quot;Tax Law and News&quot;","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"Navigating 2024 estate tax law changes","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2025\/01\/Navigating-2024-estate-tax-law-changes-copy.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2025\/01\/Navigating-2024-estate-tax-law-changes-copy.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2025\/01\/Navigating-2024-estate-tax-law-changes-copy.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2025\/01\/Navigating-2024-estate-tax-law-changes-copy.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":1419,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/tax-year-2016-changes-related-to-the-affordable-care-act\/","url_meta":{"origin":623,"position":5},"title":"Tax Year 2016 Changes Related to the Affordable Care Act","author":"Mike D'Avolio, CPA, JD","date":"June 1, 2016","format":false,"excerpt":"Tax year 2016 is shaping up to be another busy year for tax professionals across the country; keeping up to date with the latest Affordable Care Act (ACA) changes is instrumental in servicing your clients the best way possible. 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