Exemptions from the payment
You may qualify for an exemption from the penalty for not being insured if:
You’re uninsured for less than 3 months of the year
The lowest-priced coverage available to you would cost more than 8% of your household income
You don’t have to file a tax return because your income is too low (Learn about the filing limit (PDF)
You’re a member of a federally recognized tribe or eligible for services through an Indian Health Services provider
You’re a member of a recognized health care sharing ministry
You’re a member of a recognized religious sect with religious objections to insurance, including Social Security and Medicare
You’re incarcerated (either detained or jailed), and not being held pending disposition of charges
You’re not lawfully present in the U.S.
You qualify for a hardship exemption
Here’s another what if scenario. I have a friend who is in her 40’s, her mom is unemployed and she lives with the her. She claims the mom as a dependent. IS the child going to be penalized if the mom does not sign up for healthcare?