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IRS.gov Website
Instructions for Form 8965
taxmap/instr/i8965-001.htm#en_us_publink10005860

General Instructions

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taxmap/instr/i8965-001.htm#en_us_publink10005862

Purpose of Form(p1)

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Individuals must have health care coverage, have a health coverage exemption, or make a shared responsibility payment with their tax return. Use Form 8965 to report a coverage exemption granted by the Marketplace (also called the Exchange) or to claim a coverage exemption on your tax return. In addition, use these instructions to figure your shared responsibility payment if for any month you or another member of your tax household (defined later) had neither health care coverage nor a coverage exemption.
Reminder: If you need health coverage, visit www.HealthCare.gov to learn about health insurance options that are available for you and your family, how to purchase health insurance, and how you might qualify to get financial assistance with the cost of insurance.
taxmap/instr/i8965-001.htm#en_us_publink100032540
Coverage exemptions.(p1)
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If you or another member of your tax household was granted a coverage exemption from the Marketplace, complete Part I of Form 8965. If you or another member of your tax household is claiming a coverage exemption on your tax return, complete Part II or Part III of Form 8965. Depending on your situation, you may need to complete one or more parts of the form.
taxmap/instr/i8965-001.htm#en_us_publink100032542
Shared responsibility payment.(p1)
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You must make a shared responsibility payment if, for any month, you or another member of your tax household didn't have health care coverage (referred to as minimum essential coverage) or a coverage exemption. See Shared Responsibility Payment, later, to figure your payment, if any. Report your shared responsibility payment on your tax return (Form 1040, line 61; Form 1040A, line 38; or Form 1040EZ, line 11).