Individual Shared Responsibility


To reduce the number of individuals who do not have health coverage by requiring individuals to be enrolled in a health plan that provides minimum essential coverage


To make coverage available to more individuals and reduce costs by sharing the expenses across more individuals

Related Provisions:

Cost-sharing Limits

Maximum Deductible Limit

Essential Health Benefits

Minimum Value of Coverage

Qualified Health Plan (QHP)

Marketplaces (Exchanges)

Play-or-Pay Penalty

Health Plans Affected by this Provision:

Year Effective: 2014
Medical Plan: Yes
Dental/Vision Plan: No
Health Care FSA: No

Document Downloads:

Document Title Last Updated
Extension of 2015 Due Dates
Form 1094-B Insurer's/Employer's Master transmittal of coverage enrolled in
Individual Shared Responsibility Flyer
Form 1095-B, Report of Coverage 10/10/2017
Instructions for Forms 1094-B & 1095-B 10/10/2017
Notice 2015-68 (reporting minimum essential coverage)
6055 HRA Reporting 10/27/2015
1401(b) – Individual Shared Responsibility