N-19-05, individual personal responsibility hardship exemption

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IRS GuideWire

Dec. 21, 2018

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Issue Number: N-19-05

Inside This Issue

Notice 2019-05 expands, for the 2018 tax year, the current list of hardship exemptions that may be claimed on Federal income tax return to include all hardship exemptions available under 45 CFR 155.605(d)(1). In guidance released on September 12, 2018, HHS announced that all hardship exemptions available under 45 CFR 155.605(d)(1) may be claimed by a qualifying individual (or the taxpayer who may claim a qualifying individual as a dependent) on a Federal Income Tax return for the 2018 tax year without obtaining a hardship exemption certificate from the Marketplace

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