Where does it say you are getting penalized? On what form?
There is no longer a penalty for not having health insurance coverage.
However, if you got health insurance through one of the Marketplaces under the Affordable Care Act, you are required to file form 8962 which reconciles the amount of Premium Tax Credit (PTC) that you received with the amount that you qualify for - the payback of PTC may be what you are seeing.
So, not only what form, but what line? Also, are you talking about your 2019 return?
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