www.ftb.ca.gov Open in urlscan Pro
2600:1400:11:19c::68f  Public Scan

Submitted URL: https://r20.rs6.net/tn.jsp?f=001mI_5rIDz0zWXA5JexY8dCV-85cP-npbSCH2_IYiqhvrDzzP0zgEFNBGdTQQ8ZTKpXV3uNroPSL5YrK4i6XGQ...
Effective URL: https://www.ftb.ca.gov/about-ftb/newsroom/health-care-mandate/personal.html
Submission: On September 02 via api from US — Scanned from DE

Form analysis 2 forms found in the DOM

/search-results.html

<form id="Search" class="pos-rel" action="/search-results.html">
  <span class="sr-only" id="SearchInput" aria-hidden="true">Custom Google Search</span>
  <input type="text" id="q" name="q" aria-labelledby="SearchInput" placeholder="Search this site" class="search-textfield border-0 height-50 p-x-sm w-100" tabindex="-1" aria-hidden="true">
  <button type="submit" class=" pos-abs gsc-search-button top-0 width-50 height-50 border-0 btn-primary" tabindex="-1" aria-hidden="true"><span class="ca-gov-icon-search font-size-30 color-gray"
      aria-hidden="true"><!--svg xmlns="http://www.w3.org/2000/svg" width="24" height="24" viewBox="0 0 24 24"><path fill="none" d="M0 0h24v24H0V0z"></path><path d="M15.5 14h-.79l-.28-.27C15.41 12.59 16 11.11 16 9.5 16 5.91 13.09 3 9.5 3S3 5.91 3 9.5 5.91 16 9.5 16c1.61 0 3.09-.59 4.23-1.57l.27.28v.79l5 4.99L20.49 19l-4.99-5zm-6 0C7.01 14 5 11.99 5 9.5S7.01 5 9.5 5 14 7.01 14 9.5 11.99 14 9.5 14z" fill="#fff"></path></svg--></span><span
      class="sr-only">Submit</span></button>
  <div class="width-50 height-50 close-search-btn"><button class="close-search gsc-clear-button width-50 height-50 border-0 bg-transparent pos-rel" type="reset" tabindex="-1" aria-hidden="true"><span class="sr-only">Close Search</span><span
        class="ca-gov-icon-close-mark" aria-hidden="true"></span></button></div>
</form>

POST /help/contact/survey/NewSurvey.aspx/SubmitSurvey

<form id="formSurvey" action="/help/contact/survey/NewSurvey.aspx/SubmitSurvey" method="post">
  <p>Do not include Social Security numbers or any personal or confidential information.</p>
  <div class="form-group">
    <label id="labelWhatWereYouDoing" class="col-form-label pl-0" for="textBoxWhatWereYouDoing">What were you doing?</label>
    <input name="textBoxWhatWereYouDoing" class="form-control form-control-lg col-md-8" id="textBoxWhatWereYouDoing" type="text">
  </div>
  <div class="form-group">
    <label class="col-form-label pl-0" id="labelWhatWentWrong" for="textBoxWhatWentWrong">What went wrong?</label>
    <input name="textBoxWhatWentWrong" class="form-control form-control-lg col-md-8" id="textBoxWhatWentWrong" type="text">
  </div>
  <input name="url" id="hiddenURL" type="hidden" value="/about-ftb/newsroom/health-care-mandate/personal.html">
  <!-- Will update with JavaScript -->
  <div>
    <input name="ButtonSend" class="btn btn-primary" id="ButtonSend" aria-label="Send feedback" type="submit" value="Send feedback">
  </div>
</form>

Text Content

Skip to Main Content
× Important Information for the one-time Middle Class Tax Refund payment is now
available. See the Middle Class Tax Refund page.
 * MyFTB account
 * Tax Pros
 * Help
 * Translate
 * Open search

State of California Franchise Tax Board
Search Menu
 * File
 * Pay
 * Refund
 * Forms

Custom Google Search Submit
Close Search



PERSONAL HEALTH CARE MANDATE

 * Back to Health care mandate1
   * Personal2
   * Tax professionals3


RELATED CONTENT

   
 * Lea esta página en español4
 * Penalty estimator5
 * Chapter 38, Statutes 20196
 * Health and Safety Code 1345.57
 * Health Care Mandate Video - Forms for Tax Season8
   


 * Overview
 * Health care forms
 * Make sure you have health care coverage
 * Get coverage
 * Special enrollment period
 * Exemptions
 * Financial help
 * Penalty


OVERVIEW

Beginning January 1, 2020, California residents must either:

 * Have qualifying health insurance coverage
 * Obtain an exemption from the requirement to have coverage
 * Pay a penalty when they file their state tax return

You report your health care coverage for 2021 on your 2021 tax return, which you
will file in the spring of 2022. If you, your spouse or domestic partner, and
dependents had qualifying health care coverage for each month of 2021, then make
sure you check the “Full-year health care coverage,” box 92, on your return.


HEALTH CARE FORMS

 * Premium Assistance Subsidy (FTB 3849)9
 * Health Coverage Exemptions and Individual Shared Responsibility Penalty (FTB
   3853)10
 * California Health Insurance Marketplace Statement (FTB 3895)11

For more information on Health Care Mandate forms, check out this video: Health
Care Mandate Video - Forms for Tax Season8


MAKE SURE YOU HAVE HEALTH CARE COVERAGE

To avoid a penalty, you need minimum essential coverage (MEC) for each month of
the year for:

 * Yourself
 * Your spouse or domestic partner
 * Your dependents

Many people already have qualifying health insurance coverage through:

 * Employer-sponsored plans
 * Coverage purchased through Covered California or directly from insurers
 * Medicare (Part A and C)
 * Most Medicaid plans

Visit the California Department of Managed Healthcare12 to view the types of
health coverage that qualify as MEC.

Contact your plan provider to verify if their specific plan meets the MEC
requirements.


GET COVERAGE

If you do not have coverage, open enrollment continues through January 31, 2022.
Visit Apply | Covered California™13 or call (800) 300-1506 to sign up for health
care coverage.


SPECIAL ENROLLMENT PERIOD

Due to the economic impact from COVID-19, individuals may enroll in health care
coverage during Covered California’s special enrollment period, generally from
November through January. Eligibility requirements are similar to those in place
during the annual open-enrollment period. Visit Covered California14 or call
(800) 300-1506 to get more information.


EXEMPTIONS

You may qualify for an exemption to avoid the penalty. Most exemptions may be
claimed on your state income tax return.


EXEMPTIONS PROCESSED BY FTB AND COVERED CALIFORNIA

Exemptions Claimed on State Tax Return Exemptions Processed by Covered
California
 * Income is below the tax filing threshold
 * Health coverage is considered unaffordable (exceeded 8.27% of household
   income for the 2021 taxable year)
 * Families’ self-only coverage combined cost is unaffordable
 * Short coverage gap of three consecutive months or less
 * Certain non-citizens who are not lawfully present
 * Certain citizens living abroad/residents of another state or U.S. territory
 * Members of health care sharing ministry
 * Members of federally-recognized Indian tribes including Alaskan Natives
 * Incarceration (other than incarceration pending the disposition of charges)
 * Enrolled in limited or restricted-scope Medi-Cal or other coverage from the
   California Department of Health Care Services

 * Religious conscience exemption
 * Affordability hardship
 * General hardships

Visit Covered California15 for more details.

Apply now16 for exemptions granted by Covered California.


FINANCIAL HELP

Help meeting the requirements for health care coverage is available for
qualifying individuals and families through Covered California and is based on:

 * Household size
 * Age
 * Income
 * Region

Options for no-and low-cost coverage are also available through the Medi-Cal
program.

To find out more about health insurance options and financial help, visit
Covered California17.


PENALTY

You will have to pay a penalty, the Individual Shared Responsibility Penalty,
when you file your state tax return if:

 * You did not have health coverage
 * You were not eligible for an exemption from coverage for any month of the
   year

The penalty for no coverage is based on:

 * The number of people in your household
 * Your California state income

Use our Penalty Estimator5 tool to estimate the penalty you may owe.


SAMPLE PENALTY AMOUNTS FOR 2021

Household size If you make less than You may pay Individual $49,763 $800 Married
Couple $92,100 $1,600 Family of 4 (2 adults, 2 children) $142,000 $2,400

The penalty for a dependent child is half of what it would be for an adult,
$400, for 2021.


HOW TO ESTIMATE

The penalty will be the higher of either:

 * A flat amount, based on the number of people in the tax household, or
 * A percentage of the household income

FLAT AMOUNT

Pay $800 per adult and $400 per child.

PERCENTAGE OF HOUSEHOLD INCOME

Pay 2.5% of the amount of gross income that exceeds the filing threshold
requirements based on the tax filing status and number of dependents.


EXAMPLE:

A family of 3 with a gross household income of $150,000 that includes:

 * 2 parents
 * 1 child

Flat amount calculation
$800 per adult, $400 per child: ($800 x 2) + $400 = $2,000

Percentage of household income calculation
2.5% of gross income that exceeds filing threshold: ($150,000 - $49,763 [1]) x
.025) = $2,505.93.

Penalty amount
Since the percentage of household income was higher than the flat amount, the
penalty amount for this family is $2,505.93.

[1] $49,763 is the state filing threshold for a married couple, both under 65
years old with one dependent for the 2021 tax year.


LINKS IN THIS DOCUMENT / ENLACES EN ESTE DOCUMENTO

 1.  https://www.ftb.ca.gov/about-ftb/newsroom/health-care-mandate/index.html
 2.  https://www.ftb.ca.gov/about-ftb/newsroom/health-care-mandate/personal.html
 3.  https://www.ftb.ca.gov/about-ftb/newsroom/health-care-mandate/tax-professionals.html
 4.  https://www.ftb.ca.gov/about-ftb/newsroom/health-care-mandate/personal-es.html
 5.  https://www.ftb.ca.gov/file/personal/filing-situations/healthcare/estimator/
 6.  https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=201920200SB78
 7.  https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=1345.5.&lawCode=HSC
 8.  https://www.youtube.com/watch?v=ahecR4xWNPI
 9.  https://www.ftb.ca.gov/forms/2021/2021-3849.pdf
 10. https://www.ftb.ca.gov/forms/2021/2021-3853.pdf
 11. https://www.ftb.ca.gov/forms/2021/2021-3895.pdf
 12. http://dmhc.ca.gov/HealthCareinCalifornia/ChoosetheRightPlan.aspx
 13. https://www.coveredca.com/individuals-and-families/getting-covered/application-process/
 14. https://www.coveredca.com/individuals-and-families/getting-covered/special-enrollment/
 15. https://www.coveredca.com/learning-center/tax-penalty-details-and-exemptions/exemptions/
 16. https://www.coveredca.com/apply/
 17. https://www.coveredca.com/do-you-qualify-for-financial-help/


YOU ARE LEAVING FTB.CA.GOV

We do not control the destination site and cannot accept any responsibility for
its contents, links, or offers. Review the site's security and confidentiality
statements before using the site.

If you have any issues or technical problems, contact that site for assistance.

Close Continue


TRANSLATE OUR WEBSITE

×

This Google™ translation feature, provided on the Franchise Tax Board (FTB)
website, is for general information only. Consult with a translator for official
business.

The web pages currently in English on the FTB website are the official and
accurate source for tax information and services we provide. Any differences
created in the translation are not binding on the FTB and have no legal effect
for compliance or enforcement purposes. If you have any questions related to the
information contained in the translation, refer to the English version.

We translate some pages on the FTB website into Spanish. These pages do not
include the Google™ translation application. For a complete listing of the FTB’s
official Spanish pages, visit La esta pagina en Espanol (Spanish home page).

We cannot guarantee the accuracy of this translation and shall not be liable for
any inaccurate information or changes in the page layout resulting from the
translation application tool.

Forms, publications, and all applications, such as your MyFTB account, cannot be
translated using this Google™ translation application tool. For forms and
publications, visit the Forms and Publications search tool.


CHOOSE YOUR LANGUAGE


Powered by Google Übersetzer
Close
Is there something wrong with this page?


HELP US IMPROVE OUR WEBSITE

Do not include Social Security numbers or any personal or confidential
information.

What were you doing?
What went wrong?

Last updated: 01/03/2022


HELP

 * Find your answer online
 * Wait times
 * Chat
 * Contact us


ABOUT FTB

 * About us
 * Newsroom
 * Meetings
 * Careers
 * Data, reports, and plans


RESOLVE AN ISSUE

 * Respond to a letter
 * Taxpayer advocate services
 * Scams
 * Website help


YOUR RIGHTS

 * Accessibility
 * Disclaimer
 * Privacy policy
 * Conditions of use
 * Public Records Act
 * Acceso al idioma


STATE LINKS

 * Register to Vote
 * Find unclaimed property

Website Accessibility Certification

We strive to provide a website that is easy to use and understand. Our goal is
to provide a good web experience for all visitors.


WEBSITE ACCESSIBILITY CERTIFICATION

Agency California Franchise Tax Board Certification date July 1, 2021 Contact
Accessible Technology Program

The undersigned certify that, as of July 1, 2021 the internet website of the
Franchise Tax Board is designed, developed and maintained to be in compliance
with California Government Code Sections 7405 and 11135, and the Web Content
Accessibility Guidelines 2.1, or a subsequent version, as of the date of
certification, published by the Web Accessibility Initiative of the World Wide
Web Consortium at a minimum Level AA success criteria.


June 28, 2021
Digital signature and printed name of Selvi Stanislaus
Executive Officer

June 28, 2021
Digital signature and printed name of John Sulenta
Chief Information Officer

 * Site Map
 * Español

 * Facebook
 * Twitter
 * Instagram
 * LinkedIn
 * YouTube

© 2022 California Franchise Tax Board

 


ORIGINALTEXT


Bessere Übersetzung vorschlagen

--------------------------------------------------------------------------------