Smart Benefits: Hardship Exemptions from Individual Mandate Published
Monday, December 08, 2014
The mandate, created by the Affordable Care Act, requires individuals to have minimum essential health coverage for themselves and their dependents or include an individual shared responsibility payment with their federal income tax return – unless they qualify for an exemption,
An individual is exempt from the requirements for a month if he or she has a hardship exemption certification issued by the health insurance exchange certifying that they have suffered a hardship affecting their ability to obtain minimum essential coverage that month.
Individuals can also claim an exemption without obtaining a certification from the exchange if they are eligible to claim one of the following hardship exceptions on their Federal income tax return:
1.) Two or more members of a family whose combined cost of employer-sponsored coverage is considered unaffordable
2.) Gross income below the applicable return filing threshold
3.) Individuals who obtained minimum essential coverage during the 2014 open enrollment period
4.) Certain individuals who applied for CHIP coverage during the open enrollment period for 2014
5.) Individuals eligible for services through an Indian Health Care Provider
6.) Certain individuals residing in a state that did not expand Medicaid eligibility under section 2001(a) of the Affordable Care Act
More details on each of these exemptions can be found in the IRS publication here.
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