My tax preparer at H & R Block said they were told NOT to enforce the penalty.
Anyone lacking health insurance was told NOT to pay a penalty.
But the law is still there.
Waiting for the next democrat or RINO president to enforce and collect arrears from the fines/taxes not collected during the Trump years.
That's partially correct.
If you filed your tax return and didn't include the form that is used to report your health coverage (or lack of it), then the IRS accepted the return and you were not assessed a penalty.
However, if you filed your tax return and DID include the form to report your health coverage for 2016, then the penalty would apply.
I'm trying to figure out why anyone would have included this form if the IRS wasn't going to enforce the penalty anyway.