It depends on the coverage exemption for which you may qualify.
- The religious conscience exemption and most hardship exemptions are available only by going to the Health Insurance Marketplace (Marketplace) and applying for an exemption certificate. Information on obtaining these exemptions is available in final rules issued by the Department of Health and Human Services.
- The exemptions for members of Federally-recognized Indian tribes, other individuals eligible for services from an Indian health care facility, members of health care sharing ministries and individuals who are incarcerated are available either by going to the Marketplace and applying for an exemption certificate or by claiming the exemption as part of filing a federal income tax return.
- The exemptions for individuals who lacked access to affordable coverage, had a short coverage gap, experienced certain hardships, had income below their filing threshold, or who were not lawfully present in the United States may be claimed only as part of filing a federal income tax return.
You will claim or report coverage exemptions on Form 8965, Health Coverage Exemptions, and file it with your Form 1040, Form 1040A, or Form 1040EZ. These forms can all be prepared and filed electronically.
Beginning with tax year 2019, the form 8965 is no longer required for health coverage exemptions.