In a recent report to Congress, the IRS reviewed the first year of the individual mandate under health care reform.
According to the report, about 6.6 million people filed tax returns and paid an individual shared responsibility payment for not having proper health coverage. The payment was $190 or 1% of income.
The report also identified that more than 300,000 taxpayers overpaid their shared responsibility payment, in the amount of $35 million. Some of these individuals did not owe a payment because they were eligible for an exemption based on their low income. The average overpayment was $110. The IRS is not sure how, or if, reimbursements will be processed.
A copy of the full report can be accessed here.