[microgood]

Since the idiot law prohibits pre-existing conditions from being excluded, they can pay the penalty now, and when they get sick, just sign up for insurance.

Actually as long as they do not have a tax refund coming, they do not even have to pay the penalty.

[SES1066]

Actually as long as they do not have a tax refund coming, they do not even have to pay the penalty.

I do not think that this is correct. As a seasonal paid tax preparer, we are seeing guidance that taxpayers, lacking proof of coverage, will have the penalty added to their 'tax burden' like early withdrawls from a TIRA and the 'SE' tax. So the computation of penalty will be done in the tax season of 2015 for failure to carry insurance in all of 2014 regardless of refund or balance due status.

I believe that this is similar to the current Massachusetts "RomneyCare" setup but obviously the bells and whistles of the IRS still are being built as we speak. I will note that I am seeing many employers and payroll companies (like ADP) already putting the "DD" line indicator for health insurance coverage on this year's W2s. Precursor to the nightmare to come!