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  • Home Employers Industry Insights Informed on Reform Individual Mandate

    Individual Mandate

    From 2014 - 2018, most Americans were required to have health insurance or pay a penalty.

    Individual Mandate Overview

    To comply with the Individual Mandate from 2014 through 2018, individuals were required to have "minimal essential coverage." Minimum essential coverage includes:

    • An employer-sponsored plan
    • An individual insurance policy
    • A government plan such as Medicare or Medicaid
    • A U.S.-issued expatriate plan

    As of January 1, 2019, the Individual Mandate requiring most Americans to have health insurance or pay a penalty has been effectively repealed due to the Tax Cuts and Jobs Act which zeroed out the penalty.
    Learn more about this provision:

    IRS Individual Shared Responsibility Provision page

    IRS Individual Shared Responsibility Provision Q&A

    Enrollment in individual health insurance

    While the mandate has been effectively repealed, there are no changes to how individuals can obtain individual health insurance or subsidies for coverage. People can enroll in individual health insurance directly with an insurance company or through the health insurance marketplaces.

    Federal premium subsidies are only available to those who enroll in individual coverage through the marketplace. About 70 percent of people who buy coverage through the marketplaces qualify for subsidies.

    Learn more about enrollment

    Exemptions from the Individual Mandate

    In some cases, an individual may qualify for an exemption from the Individual Mandate. Exemptions include:

    • A gap in coverage that is less than three consecutive months
    • The lowest-cost, self-only plan available is considered "unaffordable"
    • A qualifying hardship or meeting certain other conditions (e.g., income below 100 percent of federal poverty level, religious reasons, or not living in the United States)

    Find out how to request an exemption

    Individual Mandate reporting

    Insurers and employers must provide the Internal Revenue Service (IRS) and each covered individual with information about whether they had minimum essential coverage during each month of the year. Individuals will need this information when they file their income tax returns.

    This reporting requirement has not been affected by the zeroing out the penalty.

    Get more details on reporting

    Additional details on the Individual Mandate

    How to enroll in marketplace coverage

    The annual marketplace enrollment period begins each November 1 and ends on December 15 for coverage that takes effect on the following January 1.

    Individuals who lose coverage or have a life event such as marriage or the birth of a child may be eligible for a special marketplace enrollment period during other times of the year.

    If you have any questions about enrollment through a marketplace or want to enroll, please visit or call 1-800-318-2596.

    How and when to request an exemption

    Most exemptions can be claimed using Internal Revenue Service (IRS) Form 8965, Health Coverage Exemptions, when filing a tax return. However, certain exemptions must be granted in advance from the public marketplace.

    For more information on available exemptions, applicable forms, and whether they need to be granted by a public marketplace in advance, please visit or review these resources. Health Coverage Exemptions page

    IRS Form 8965 [PDF] and Instructions [PDF] Exemptions Tool

    Individual Mandate reporting forms

    Forms 1095-A, B and/or C are sent to any person who had health coverage at any time during the previous calendar year, as outlined below:

    • Form 1095-A, Health Insurance Marketplace Statement, sent to individuals who are enrolled in coverage through the marketplace
    • Form 1095-B, Health Coverage, sent to individuals who have health coverage that is not reported on Form 1095-A or Form 1095-C
    • Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, sent to individuals who have coverage through an employer with 50 or more full-time employees

    These forms must be sent by the end of January, following the year of coverage to help people complete their individual tax returns. 1095 Forms should also be shared with covered adult dependents who file their own taxes.

    In some instances, people may receive more than one 1095 Form. For example, if an individual had more than one coverage provider or a change in coverage or employers during the year, multiple forms would be issued.

    For more information on 1095 Forms, please visit the IRS's FAQ page

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