MinnesotaCare

3.4.2 Qualifying Health Care Coverage

As of January 2014, people must have qualifying health care coverage, qualify for a coverage exemption, or make an individual shared responsibility payment upon filing a federal income tax return. The Individual Health Coverage Mandate is a provision of the Affordable Care Act.

MinnesotaCare is qualifying health care coverage and meets the federal individual responsibility requirement.  Qualifying health care coverage is also called minimum essential coverage.

MinnesotaCare enrollees receive a Form 1095-B from the Minnesota Department of Human Services (DHS). Form 1095-B verifies health care coverage and is used to report individual health coverage to taxpayers and the IRS.  An individual who maintains continuous health care coverage throughout the year is not liable for the individual shared responsibility payment.

More information regarding the individual responsibility mandate is located at MNsure.

Legal Citations

United States Code, title 26, section 6055

Published:  June 1, 2016

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