The tobacco surcharge makes my health insurance unaffordable so I can’t buy coverage. Even after taking into account the tax credit, my premium will cost more than 8 percent of my income. Will I owe a penalty?

Individuals with no coverage | Comparing Plans: Benefits and Costs

No. If the cost of health insurance, taking into account both your premium tax credit and the tobacco surcharge, exceeds 8.05 percent of your income (8.16 percent in 2017), you are not subject to the penalty for failure to obtain insurance. (26 U.S.C. § 5000A (e)(1); IRS, Questions and Answers on the Premium Tax Credit).

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