The 2017 Tax Cuts and Jobs Act (aka Tax Reform) won't eliminate the Affordable Care Act penalty until tax year 2019. Until then, the ACA penalty will still apply to 2018 returns.
The Affordable Care Act (ACA) requires most U.S. citizens to have health insurance coverage. If you don't qualify for an exemption, you'll have to pay the penalty.
There are several types of exemptions to the health insurance penalty, including income-related exemptions, hardship exemptions and others.
If you tell us you didn’t have health insurance coverage or only had it for part of 2018, we'll check to see if you had a situation that qualifies for a penalty exemption.
Most exemptions can be claimed when you file your tax return. If it’s necessary for you to complete an application, we’ll direct you to Healthcare.gov to get information on how to apply for the exemption.