The Affordable Care Act requires almost all individuals to have minimum essential health coverage, qualify for an exemption, or pay a tax penalty. Individuals must disclose on their income tax returns if they have the required health coverage.
Individual tax returns include a line labeled- Health Care, individual responsibility (Line 61 of IRS Form 1040 and line 11 of IRS Form 1040-EZ). On this line, tax filers check a box to indicate if they had health coverage for the full year or not. Presumably, the IRS will use this information to determine if an individual is subject to a penalty under the Affordable Care Act.
In preparing for the April 17, 2018 income tax return filing date, individuals should make sure to make the proper indication of health coverage.