Individual Shared Responsibility Penalty - 2017 Worksheet

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Use this worksheet to calculate the individual shared responsibility penalty applicable to individuals that do not meet an exemption from the penalty and do not have minimum essential health insurance coverage for themselves or any nonexempt dependents.

This worksheet can only be used if all family members without coverage do not have coverage for the exact same time period. If that is not the case, taxpayers can use the shared responsibility payment flowchart and worksheets in the instructions for Form 8965 (Health Coverage Exemptions).

For further assistance on this topic, click the Tax Flowcharts item group Tax worksheets item group button button and view the following tax flowcharts:

Footnotes

  1. The penalty amount for individuals under age 18 is half the amount for adults. This number should not be rounded. For example, if three individuals are under age 18, 1.5 should be entered on line 2. This worksheet assumes each individual is under age 18 for every month in which he or she did not have coverage. If that is not the case, this worksheet cannot be used.
  2. The IRS provides the amount for each year.

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