Must I purchase my son, who lives in a home I own and will not file as he has no income, insurance under the Affordable Care Act or pay the penalty?

[retvet0]

I am retired and my son and his wife lives in a home I own and will not file as he has no income, I support them 100%.  He has been unable to work for many years and in 2016 was told that he no longer qualifies for government assistance.  He receives limited medical aid from the county.  

[DoninGA · Accepted solution]

He can request an exemption for having health insurance through healthcare.gov - https://www.healthcare.gov/health-coverage-exemptions/

[TaxGuyBill]

In the event that he does not have health insurance and does not qualify for a penalty exemption, yes, you would owe a penalty if you claim him as a dependent.