Obamacare Individual Mandate

Most taxpayers who do not have health insurance will be required to pay a fee for being uninsured. There are numerous hardship exemptions but they must be applied for and approved prior to filing your 2014 tax return. Upon approval, an exemption certificate number (ECN) will be issued which must be included in the 2014 tax return.  Instructions on how to apply, as well as a list of the Hardship Exemptions can be found here