And anyone supporting a relative, who has fallen on hard times, is required to pay the penalty:
“... b. Liability for shared responsibility payment
i. Liability for dependents
Under section 5000A(b)(3)(A), if an individual with respect to whom the shared
responsibility payment is imposed for a month is another individual’s dependent (as
defined in section 152) for the taxable year including that month, the other individual is
liable for the shared responsibility payment for the dependent. The proposed
regulations clarify that a taxpayer is liable for the shared responsibility payment imposed
with respect to any individual for a month in a taxable year for which the taxpayer may
claim a personal exemption deduction for the individual (that is, the dependent) for that
taxable year. Whether the taxpayer actually claims the individual as a dependent for
the taxable year does not affect the taxpayer’s liability for the shared responsibility
payment for the individual.”
Wowsa, that’s going to hurt a lot of people who are only trying to help someone in need.