Instructions For Form 8965 - Health Coverage Exemptions - 2016 Page 20
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20Make sure you can't be claimed as a dependent on anoth-
How To Avoid Common Mistakes
er person's tax return. See Exemptions for Dependents in Pub.
501 or Line 6c—Dependents in the instructions for Form 1040 or
Mistakes in completing Form 8965 or figuring your shared re-
1040A. You don’t owe a shared responsibility payment if you can
sponsibility payment can cause you to pay too much tax, delay
be claimed as a dependent by another taxpayer.
the processing of your return or refund, or cause you to receive
Review the
Types of Coverage Exemptions
chart to see if
notices or other correspondence from the IRS. Review the list
you haven't overlooked a coverage exemption that may apply to
below to avoid making common mistakes on your return.
you or someone else in your tax household.
Make sure that your gross income and household income
Mistakes in Completing Form 8965
are more than the filing threshold that applies to you. See Step 3
Part II. You can claim a coverage exemption for yourself and
under
Shared Responsibility
Payment, earlier. You don’t owe a
everyone in your tax household if your gross income or house-
shared responsibility payment if your gross income or household
hold income are below the filing threshold. If you claim a cover-
income are below the filing threshold.
age exemption in Part II:
Make sure that the amount on line 1 of the
Shared Respon-
Make sure you checked the box on line 7.
sibility Payment Worksheet
(the flat dollar amount) isn’t more
If you aren’t claiming another coverage exemption, make
than $2,085. See Step 2 under
Shared Responsibility
Payment,
sure you left Part I and III blank.
earlier, for instructions on how to figure the flat dollar amount.
Make sure that your shared responsibility payment isn’t
Part III. You can claim a coverage exemption on your tax return
more than line 4 of the
Shared Responsibility Payment Work-
for yourself or another member of your family. If you are claiming
sheet
(the National Average Bronze Plan Premium). See Step 5
a coverage exemption in Part III:
under Shared Responsibility Payment, earlier, for instructions on
Make sure you entered one of the codes listed in the
how to figure the National Average Bronze Plan Premium that
Types of Coverage Exemptions
chart in column (c). Use only the
applies to you.
codes listed in the Types of Coverage Exemptions chart. Don’t
If your household income was below 138% of the federal
leave column (c) blank.
poverty line and you lived in a state that didn't expand Medicaid,
If you have a coverage exemption that covers the entire
you can claim the coverage exemption for
Resident of a state
year, make sure you check the "Full Year" box in column (d).
that didn’t expand
Medicaid.
Don’t check any months in columns (e) through (p) for that ex-
emption.
Even if you lived in a state that expanded Medicaid, you may
be able to claim the coverage exemption for
Coverage consid-
Mistakes in Figuring Your Shared Responsibility
ered unaffordable
for one or more months if you couldn’t take the
Payment
premium tax credit because you were eligible for Medicaid.
Before making a shared responsibility payment:
Make sure you can't check the Full-year coverage box on
your tax return. See the instructions for Form 1040, line 61; Form
1040, line 38; or Form 1040EZ, line 11.
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