Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Affordable Care Act

Individual Shared Responsibility Provision

Individual Shared Responsibility Provision

For each month in 2014, the individual shared responsibility provision calls for individuals to either:

  • Have MEC, or
  • Qualify for a coverage exemption, or
  • Make an SRP payment when filing their federal income tax return

Individuals are treated as having MEC for a month as long as they are enrolled in and entitled to receive benefits under a plan or program identified as MEC for at least one day during that month.

January 1, 2014 circled on calendar with written note, Individual Shared Responsibility begins.