If someone doesn't have a health plan that qualifies as minimum essential coverage, he or she may have to pay a fine that increases every year: from 1% of income (or $95 per adult, whichever is higher) in 2014 to 2.5% of income (or $695 per adult) in 2016. The fine for children is half the adult amount. The fine is paid on the 2014 federal income tax form, which is completed in 2015. People with very low incomes and others may be eligible for waivers. See "What if someone doesn't have health coverage in insurance in 2014?" for more information.
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