Are there exceptions to the Individual Mandate?
An individual may file a sworn affidavit with his income tax return stating that he/she did not have creditable coverage during the 12 months of the taxable year for which the return was filed because of sincerely held religious beliefs. Additionally, an individual may be exempt from the mandate on the basis that he/she is unable to afford health insurance that meets minimum creditable coverage. Guidance affordability and what constitutes minimum creditable coverage will be forthcoming.
Related Questions
- Will the RA Sponsor field in ESR use the Supervisor hierarchy and if not what are the implications for more than one RA Sponsor per organisation or for individual exceptions?
- Are the Individual Mandate, Section 125 eligibility and Fair Share assessment requirements based on where an employee works or where an employee lives?
- Are there exceptions to the Individual Mandate?
