23. If my income is so low that I am not required to file a federal income tax return, do I need to do anything special to claim an exemption from the individual shared responsibility provision?
No. If you are not required to file a federal income tax return for a year because your gross income is below your return filing threshold, you are automatically exempt from the shared responsibility provision for that year and do not need to take any further action to secure an exemption. If you are not required to file a tax return for a year but file one anyway, you will be able to claim the exemption on Form 8965 filed with your tax return.
OK I was looking at the amount for an earlier year. In 2016 it was $10,350. Starting at that income you had to file a tax return, and pay the penalty. That is still below the 12,000 level. But then again will the 12,000 standard deduction begin in the coming year or not until the next one.