If you declare Domestic Partner supporting 100% as a dependent they have no income, can you be penalized for that person not having insurance coverage years 2015/ 2016.

[bethannehill2018]

If you declare an adult (Domestic Partner) that you are supporting as a dependent and they have no income, can you be penalized for that person not having insurance coverage years 2015 and 2016.

[Carl]

yes, if you're filing or amending a 2015 or 2016 tax return to add them as a dependent. It's not "can" you be penalized... you "will" be penalized.

[bethannehill2018]

We called NYS and they stated that if you earned no income they could not penalize you, but you are saying that is wrong?

[VolvoGirl]

They mean if the dependent has no income, not you.   The person claiming them has income.  If you had no income you would not need to file a return.

[rjs]

The penalty for not having health insurance is on your federal tax return, not New York. Why did you ask New York State about it? The people in the New York State tax call center are probably not familiar with all the details of federal tax law, especially regarding unusual situations.

[Opus 17]

You are never responsible for past debts of a dependent, including tax debts, child support, etc.  If the person was your dependent in 2015 or 2016 you would be responsible for their medical coverage, but if you are talking about 2017, 2018 (current year) or planning your tax situation for next year (2019), then claiming them as a dependent does not make you responsible for past issues.