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IRS.gov Website
Instructions for Form 1040-EZ
taxmap/instr/i1040ez-028.htm#en_us_publink100011740circle11

Line 11, Health Care: Individual Responsibility

rule
Beginning in 2014, individuals must have health care coverage, qualify for a health coverage exemption, or make a shared responsibility payment with their tax return.
If you had qualifying health care coverage (called minimum essential coverage) for every month of 2014 for yourself, your spouse (if filing jointly), and anyone you could claim as a dependent, check the box on this line and leave the entry space blank. Otherwise, do not check the box on this line. See the instructions for Form 8965. To find out if you can claim someone as a dependent, see Pub. 501.
If you can be claimed as a dependent, do not check the box on this line. Leave the entry space blank. You do not need to attach Form 8965 or see its instructions.
taxmap/instr/i1040ez-028.htm#TXMR13299912
Minimum essential coverage.
rule
Most health care coverage that people have is minimum essential coverage. Minimum essential coverage includes:
See the instructions for Form 8965 for more information on what qualifies as minimum essential coverage.
taxmap/instr/i1040ez-028.htm#TXMR5d5f14d0
Premium tax credit.
rule
You may be eligible to claim the premium tax credit if you or your spouse enrolled in health insurance through the Health Insurance Marketplace, but you must use Form 1040A or 1040 to do so. You may also be eligible to claim the premium tax credit for any dependent you claim on Form 1040A or 1040 who enrolled in health insurance through the Health Insurance Marketplace.