Exemptions and Penalties

Exemptions and Penalties

Tools and Resources

Reference Chart: Minimum Essential Coverage | Reference Chart
Reference tool that lists whether various types of coverage are considered MEC, and whether eligibility for that coverage makes an individual ineligible for premium tax credits


Reference Guide: Yearly Guidelines and Thresholds | Reference Guide
Resource guide that lists all the indexed guidelines and thresholds that change each enrollment year


Update: Notice of Benefit and Payment Parameters for 2019 Final Rule | Update
Provides information on expanded hardship exemption and other changes for 2018 and beyond


Update: How the Tax Bill Affects MAGI in 2018 | Update
Update on minor changes to the calculation of MAGI in 2018 as a result of the December 2017 tax law


Key Facts: Detailed Q&As on various topics related to eligibility and enrollment

  • Minimum Essential Coverage and the Individual Mandate Penalty | Key Facts
  • Premium Payments and Grace Periods | Key Facts
  • Past-Due Premiums in the Marketplace | Key Facts


OE5 Webinars:

Webinar: 2018 Coverage | Slide Deck PDF | September 28, 2017

  • Shared responsibility payment
  • Exemptions granted by the Marketplace
  • Exemptions granted by the IRS


Resources by Subtopic

Exemptions | View all

Individual Mandate | View all

Minimum Essential Coverage | View all

PTC Reconciliation | View all


Frequently Asked Questions | View FAQ
Collection of FAQs on many of the common issues encountered since the implementation of health reform

View all webinars and resources related to exemptions and penalties

View all webinars

View all key facts

View all other resources