Affordable Care Act Tax Provisions for Individuals and Families

• Individual Shared Responsibility Payment: Starting January 2014, you and your family must either have health care coverage, an exemption from coverage, or make a payment when you file your 2014 tax return in 2015. Learn More.
  

http://www.irs.gov/uac/Affordable-Care-Act-Tax-Provisions-for-Individuals-and-Families

See also:

Individual Provisions of Obamacare Affecting Your #Taxes via @parrott#CPA ow.ly/oxrmr #IRS#taxnews #IRSnews #health #mandate