 Exemptions are available based on a number of circumstances, including certain hardships, some life events, health coverage or financial status, and membership in some groups Consumers who qualify for an exemption don't have to pay the fee  Consumers claim some health coverage exemptions on their federal tax return, and others with a paper application through the Marketplace  Consumers don't have to pay the fee for any month they're covered by a plan that qualifies as minimum essential coverage If they're uncovered only 1 or 2 months, they don't have to pay the fee for any month  Consumers should research the exemption type to determine where to claim it  If the exemption can be claimed on a federal tax return there's no need to apply for an exemption through the Marketplace Exemption Overview December Health Coverage Exemptions