Exemption Information

The Affordable Care Act health care law requires most people to have qualifying health coverage or pay a fee called the shared responsibility payment.

American Indians and Alaska Natives (AI/ANs) and other people eligible for services through the Indian Health Service (IHS), tribal programs, or Urban Indian programs (like the child of an eligible Indian) do not have to pay the fee for not having health coverage. This is called having an Indian health coverage exemption.

The exemption does NOT automatically apply – you must CLAIM THE EXEMPTION WHEN YOU FILE TAXES using IRS form 8965.

Applying for the Indian Exemption

If you previously applied for and received your Exemption Certificate Number (ECN#) from the Health Insurance Marketplace:

  1. Use IRS Tax Form 8965 – Health Coverage Exemptions
  2. Fill out PART I – For each eligible individual in your tax household, enter:
    • Name
    • Social Security Number
    • Exemption Certificate Number
  3. Be sure to include your completed Form 8965 when you file your tax return form 1040, 1040a, or 1040EZ

If you do not have an Exemption Certificate Number (ECN#):

  1. Use IRS Tax Form 8965 – Health Coverage Exemptions
  2. Fill out PART III  – For each eligible individual in your tax household, enter:
    • Name
    • Social Security Number
    • Exemption Type is “E” for Native American Exemption
    • Place a checkmark in the “FULL YEAR” column.
    • You don’t need to provide additional documentation.
  3. Be sure to include your completed Form 8965 when you file your tax return form 1040, 1040a, or 1040EZ.

You’ll need to submit this form every year you file a federal income tax return and want an exemption.

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