Health Care Individual Responsibility 2018 Calculator

The Health Care Individual Responsibility Calculator helps you determine your 2018 health care individual responsibility under the Affordable Care Act (ACA). This calculator provides an estimate based on your income and household size, helping you understand your potential penalty if you don't have qualifying health coverage.

What is Individual Responsibility?

The Affordable Care Act (ACA) requires most U.S. citizens and legal residents to have qualifying health insurance coverage or pay a penalty. This is known as the "individual responsibility" or "individual mandate."

For 2018, the penalty was $695 per adult and $347.50 per child under the age of 18. The penalty was applied to the total household income and was due when filing your 2018 tax return.

Note: The individual mandate was repealed in 2019, but this calculator provides historical information for 2018.

Who is Required to Pay the Penalty?

The penalty applies to:

U.S. citizens and legal residents
Individuals who are not eligible for an exemption
Those who do not have qualifying health coverage for the entire year

What Counts as Qualifying Health Coverage?

Qualifying health coverage includes:

Employer-sponsored health insurance
Health insurance purchased through the Health Insurance Marketplace
Medicare, Medicaid, or the Children's Health Insurance Program (CHIP)
TRICARE or other government-sponsored health plans
Indian Health Service (IHS) coverage

How to Calculate Your Responsibility

To calculate your 2018 health care individual responsibility, you need to know your total household income and the number of people in your household who are subject to the penalty.

Formula

Individual Responsibility = (Number of Adults × $695) + (Number of Children × $347.50)

Total Responsibility = Individual Responsibility × (Total Household Income / $25,000)

Example Calculation

Let's say you have a household income of $50,000 and two adults in your household:

Calculate the individual responsibility: (2 × $695) = $1,390
Determine the income factor: $50,000 / $25,000 = 2
Calculate the total responsibility: $1,390 × 2 = $2,780

Household Size	Income ($)	Responsibility ($)
1 Adult	25,000	695
2 Adults	50,000	2,780
1 Adult + 1 Child	30,000	1,737.50

Penalties and Exemptions

The penalty for not having qualifying health coverage in 2018 was $695 per adult and $347.50 per child. The penalty was applied to the total household income and was due when filing your 2018 tax return.

Exemptions from the Penalty

You may be exempt from the penalty if you meet certain criteria, such as:

Having a religious objection to health insurance
Being unable to afford health insurance
Having a hardship exemption
Being incarcerated

Important: If you qualify for an exemption, you must file Form 8965 with your tax return to claim the exemption.

How to Pay Your Responsibility

If you owe a health care individual responsibility for 2018, you can pay it in several ways:

Pay the amount when you file your 2018 tax return
Pay the amount with your 2018 tax payment
Pay the amount with your 2019 tax payment

You can pay the amount using:

Credit or debit card
Bank account (ACH payment)
Check or money order

Note: If you owe a large amount, you may be subject to additional penalties and interest.

Frequently Asked Questions

What is the individual responsibility penalty?

The individual responsibility penalty is a fee imposed by the Affordable Care Act on individuals who do not have qualifying health insurance coverage. For 2018, the penalty was $695 per adult and $347.50 per child.

How is the penalty calculated?

The penalty is calculated based on the number of people in your household who are subject to the penalty and your total household income. The penalty is applied to the total household income and is due when filing your tax return.

Who is exempt from the penalty?

Individuals who qualify for an exemption, such as those with a religious objection to health insurance, those who are unable to afford health insurance, or those who have a hardship exemption, may be exempt from the penalty.

How do I pay the penalty?

You can pay the penalty when you file your tax return, with your tax payment, or with your 2019 tax payment. You can pay using credit or debit card, bank account (ACH payment), check, or money order.

What happens if I don't pay the penalty?

If you don't pay the penalty, you may be subject to additional penalties and interest. The IRS may also take other actions to collect the amount owed.