- Exemptions apply only to months not covered.
- MEC for 1 day counts as covered for the entire month.
- See also the AARP ACA Exemption Reference Guide for additional information
Coverage gap prior to obtaining MEC (2014 only):
Short coverage gap:
Situational exemptions (for months that apply):
Coverage is unaffordable:
If no other code applies, check for unaffordable codes
A (individual) or
G (entire family).
See the ACA – Affordability resource page.
Hardship exemptions (from the marketplace only):
Complete the return using “PENDING” if they don’t have one. the taxpayer will have to apply to their exchange and then the IRS will resolve once the exemption has been issued. Get forms at: https://marketplace.cms.gov/applications-and-forms/exemption-applications.html.
- Eviction in the last 6 months or facing eviction/foreclosure
- Utility shut-off notice
- Domestic violence
- Recent death of a close family member
- Disaster that resulted in significant property damage
- Bankruptcy in the last 6 months
- Debt from medical expenses in the last 24 months
- High expenses caring for ill, disabled, or aging relative
- Failure of another party to comply with a medical support order for a dependent child who is ineligible for Medicaid or CHIP
- Eligible for a Marketplace QHP, PTC, or CSR but was not enrolled
- Ineligible for Medicaid because state did not expand
- Individual health insurance plan was cancelled and you believe Marketplace plans are considered unaffordable
- Other hardship in obtaining coverage (including for people in AmeriCorps, VISTA and NCCC who are enrolled limited duration or self-funded coverage)