Hardship exemptions must be applied for in advance of the return - see <a rel="nofollow" target="_blank" href="
https://www.healthcare.gov/health-coverage-exemptions/hardship-exemptions/">https://www.healthcare.g...> . I was more thinking of getting the exemption if the premium is more than 8.05% of her income, which can be gotten on the tax return, if she qualifies.
