The provision applies to individuals of all ages, including children. The adult or married couple who can claim a child or another individual as a dependent for federal income tax purposes is responsible for making the payment if the dependent does not have coverage or an exemption.
Please click on the link to view the status of the Affordable Care Act Tax Provisions for Individuals and Families as the IRS updates information: https://www.irs.gov/affordable-care-act/individuals-and-families
