You report your health care coverage for 2023 on your 2023 tax return, which you will file in the spring of 2024. If you, your spouse or domestic partner, and dependents had qualifying health care coverage for each month of 2023, then make sure you check the “Full-year health care coverage box,” line 92, on your return.
For more information on Health Care Mandate forms, check out this video: Health Care Mandate Video - Forms for Tax Season
To avoid a penalty, you need minimum essential coverage (MEC) for each month of the year for:
Many people already have qualifying health insurance coverage through:
Visit the California Department of Managed Healthcare to view the types of health coverage that qualify as MEC.
Contact your plan provider to verify if their specific plan meets the MEC requirements.
If you do not have coverage, open enrollment continues through January 31, 2024. Visit Apply | Covered California™ or call 800-300-1506 to sign up for health care coverage.
Individuals may enroll in health care coverage during Covered California’s special enrollment period, generally from November through January. Eligibility requirements are similar to those in place during the annual open-enrollment period. Visit Covered California or call 800-300-1506 to get more information.
You may qualify for an exemption to avoid the penalty. Most exemptions may be claimed on your state income tax return.
Visit Covered California for more details.
Apply now for exemptions granted by Covered California.
Help meeting the requirements for health care coverage is available for qualifying individuals and families through Covered California and is based on:
Options for no-and low-cost coverage are also available through the Medi-Cal program.
To find out more about health insurance options and financial help, visit Covered California.
You will have to pay a penalty, the Individual Shared Responsibility Penalty, when you file your state tax return if:
The penalty for no coverage is based on:
Use our Penalty Estimator tool to estimate the penalty you may owe.
The penalty for a dependent child is half of what it would be for an adult, $450, for 2023.
The penalty will be the higher of either:
Pay $900 per adult and $450 per child.
Pay 2.5% of the amount of gross income that exceeds the filing threshold requirements based on the tax filing status and number of dependents.
Flat amount calculation
$900 per adult, $450 per child: ($900 x 2) + $450 = $2,250
Percentage of household income calculation
2.5% of gross income that exceeds filing threshold: ($150,000 - $57,994 [1]) x .025) = $2,300.15.
Penalty amount
Since the percentage of household income was higher than the flat amount, the penalty amount for this family is $2,300.15
[1] $57,994 is the state filing threshold for a married couple, both under 65 years old with one dependent for the 2023 tax year.
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