Instructions For Form 1040 - U.s. Individual Income Tax Return - 2016 Page 51
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107 2017 Form 1040—Lines 59 Through 61
But you must file Form 5329 if distribu-
If you or someone in your household
Line 61
tion code 1 is incorrectly shown in box 7
had minimum essential coverage in
of Form 1099-R or you qualify for an
2017, the provider of that coverage is re-
Health Care: Individual
exception, such as the exceptions for
quired to send you and the IRS a Form
Responsibility
qualified medical expenses, qualified
1095-A, 1095-B, or 1095-C (with Part
higher education expenses, qualified
III completed) that lists individuals in
For each month of 2017, you must ei-
first-time homebuyer distributions, or a
your family who were enrolled in the
ther:
qualified reservist distribution.
coverage and shows their months of
Have qualifying health care cover-
coverage.
age for yourself, your spouse (if filing
Line 60a
Individuals enrolled in health in-
jointly), and anyone you can or do claim
surance coverage through the Market-
as a dependent (you are treated as hav-
Household Employment
place generally receive this information
ing coverage for any month in which
Taxes
on Form 1095-A, Health Insurance Mar-
you have coverage for at least 1 day of
ketplace Statement.
the month),
Enter the household employment taxes
Individuals enrolled in health in-
Qualify for an exemption from the
you owe for having a household em-
surance coverage provided by their em-
requirement to have health care cover-
ployee. If any of the following apply,
ployer generally receive this information
age, or
see Schedule H and its instructions to
on either Form 1095-B, Health Cover-
Make a shared responsibility pay-
find out if you owe these taxes.
age, or on Form 1095-C, Employer-Pro-
ment with your return and enter the
1. You paid any one household em-
vided Health Insurance Offer and Cov-
amount on this line.
ployee (defined below) cash wages of
erage.
$2,000 or more in 2017. Cash wages in-
If you had qualifying health care cov-
Individuals enrolled in a govern-
clude wages paid by check, money or-
erage (called minimum essential cover-
ment-sponsored health program or in
der, etc. But don’t count amounts paid to
age) for every month of 2017 for your-
other types of coverage generally re-
an employee who was under age 18 at
self, your spouse (if filing jointly), and
ceive this information on Form 1095-B,
any time in 2017 and was a student.
anyone you can or do claim as a depend-
Health Coverage.
ent, check the box on this line and leave
2. You withheld federal income tax
You should receive Form 1095-A by
the entry space blank.
during 2017 at the request of any house-
early February 2018 and Form 1095-B
hold employee.
or Form 1095-C by early March 2018, if
You can check the box even if:
applicable. You don’t need to wait to re-
3. You paid total cash wages of
A dependent child who was born
ceive your Form 1095-B or 1095-C to
$1,000 or more in any calendar quarter
or adopted during the year wasn’t cov-
file your return. You may rely on other
of 2016 or 2017 to household employ-
ered by your insurance during the month
information about your coverage to
ees.
of or months before birth or adoption
complete line 61. Don’t include Form
(but the child must have had minimum
Any person who does household work is
1095-A, Form 1095-B, or Form 1095-C
essential coverage every month of 2017
a household employee if you can control
with your tax return.
following the birth or adoption), or
what will be done and how it will be
A spouse or dependent who died
Your health care coverage provider
done. Household work includes work
during the year wasn’t covered by your
may have asked for your social security
done in or around your home by babysit-
insurance during the month of death and
number. To understand why, go to
ters, nannies, health aides, housekeepers,
months after death (but he or she must
IRS.gov/ACASSN.
yard workers, and similar domestic
have had minimum essential coverage
workers.
Minimum essential coverage. Most
every month of 2017 before death).
health care coverage that people have is
Line 60b
minimum essential coverage.
If you can’t check the box on this
Minimum essential coverage in-
line, you must generally either claim a
First-Time Homebuyer
cludes:
coverage exemption on Form 8965 or
Credit Repayment
Most types of health care coverage
report a shared responsibility payment
provided by your employer;
on line 61 for each month that you, your
Enter the first-time homebuyer credit
Many types of government-spon-
spouse (if filing jointly), or someone
you have to repay if you bought the
sored health care coverage including
you can or do claim as a dependent
home in 2008.
Medicare, most Medicaid coverage, and
didn’t have coverage. See the Instruc-
most health care coverage provided to
If you bought the home in 2008 and
tions for Form 8965 for information on
veterans and active duty service mem-
owned and used it as your main home
coverage exemptions and figuring the
bers;
for all of 2017, you can enter your 2017
shared responsibility payment. Howev-
Health care coverage you buy
repayment on this line without attaching
er, if you can be claimed as a dependent,
through the Marketplace; and
Form 5405.
you don’t need to check the box, claim a
Certain types of health care cover-
coverage exemption or report a pay-
age you buy directly from an insurance
See the Form 5405 instructions for
ment. Leave the entry space blank. You
company.
details and for exceptions to the repay-
don’t need to attach Form 8965 or see its
ment rule.
instructions.
-51-
Need more information or forms? Visit IRS.gov.
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