Beginning January 1, 2014, the Affordable Care Act’s individual shared responsibility provision requires each individual (including children) to:
Children and other Federal income tax dependents must have minimum essential coverage or qualify for an exemption for each month in the calendar year. Otherwise, the adult or married couple who can claim the child or other individuals as a dependent for Federal income tax purposes will owe a payment. For more information on how the individual shared responsibility provision affects individuals claiming dependents, please visit the Internal Revenue Service (IRS) website at www.irs.gov/uac/Questions-and-Answers-on-the-Individual-Shared-Responsibility-Provision.
All FEHB plans are eligible employer-sponsored plans and provide minimum essential coverage (MEC).
For additional information on how the individual shared responsibility affects Federal employees eligible for FEHB coverage, please visit our website at www.opm.gov/retirement-services/publications-forms/benefits-administration-letters/2013/13-205attachment1.pdf.
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