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Generally speaking, the Affordable Care Act, also known as the health care reform law, requires individuals to maintain healthcare coverage that qualifies as minimum essential coverage (MEC) or pay a fee for not having such healthcare coverage. All FEHB plans are eligible employer-sponsored plans and provide minimum essential coverage. So, if you are enrolled in an FEHB plan, you will not owe the IRS a fee for not having minimum essential coverage.
Please visit the IRS website at www.irs.gov/uac/Questions-and-Answers-on-the-Individual-Shared-Responsibility-Provision for details on other healthcare coverage such as Tricare and Medicare that may qualify as MEC.
Beginning in 2014, if you don't maintain minimum essential coverage for yourself and your Federal income tax dependents for each month in a calendar year, you may have to make a payment when you file your Federal income tax return unless you and your Federal income tax dependents qualified for an exemption for each month not covered.
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