If you have a balance due related to the individual shared responsibility payment and choose not to pay it, the IRS may offset that liability against any tax refund that may be due to you, including future refunds.
"If your bill is for an individual shared
responsibility payment as a result of the Affordable Care Act, the
amount owed is not subject to the failure to pay penalty, levies or the
filing of a Notice of Federal Tax Lien. However, interest will continue to
accrue and the Service may offset federal tax refunds until the balance is paid in full."
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