QUESTION

If I owe a penalty, when and how do I have to pay it?

Individuals with no coverage | Individual Responsibility Requirement (Individual Mandate)
ANSWER

If you do not maintain minimum essential coverage and you don’t qualify for an exemption, you will need to pay a “shared responsibility payment” to the IRS on your tax return. If you are like most people, you will need to submit your return by April 15. (26 U.S.C. § 5000A (b)).

Individuals with no coverage
Individuals with coverage
Coverage for small employers
Post enrollment issues