Human Resources

The Washington Report

September 19, 2018


CMS Releases Guidance on Claiming Hardship Exemption From ACA’s Individual Mandate

On September 12, 2018, the Centers for Medicare and Medicaid Services (CMS) released guidance detailing how consumers can claim a hardship exemption from the tax penalty imposed for not maintaining health coverage for 2018 on their federal income tax returns, as part of the Affordable Care Act (ACA). The CMS announced additional details on how it is “making it easier for taxpayers to claim a hardship exemption on a federal income tax return without presenting the documentary evidence or written explanation generally required for hardship exemptions.” According to the CMS, this guidance follows the 2017 Tax Cuts and Jobs Act, which reduced the individual mandate penalty to $0 for months beginning on or after January 1, 2019.

The CMS news release is available here.

The CMS guidance is available here.

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