For calendar year 2019, the dollar amount used to determine the penalty for not maintaining minimum essential health coverage is 0, per the Tax Cuts and Jobs act; for 2018 the amount was $695
2018 and prior years. If you have to make an individual shared responsibility payment, the amount due is reported on line 61 of Schedule 4 for Form 1040 in the Other Taxes section. You only make a payment for the months you did not have coverage or qualify for a coverage exemption. The amount due (if any) is calculated in your total payment or refund amount on your tax return.