This is Line 61 on 1040.
From the WSJ:
This year, the Internal Revenue Service was set to begin automatically rejecting returns if they omitted information about health-care coverage. But in February, the IRS reversed course in response to President Donald Trump’s executive order that directed agencies to lessen the burden of complying with the Affordable Care Act, also known as Obamacare.
H&R Block and Intuit , the maker of TurboTax, changed their systems in March to allow taxpayers to file returns that are “silent” about health coverage—that is, those leaving the line blank.
But the American Institute of CPAs, advised its members not to leave the line blank, because the change in IRS procedures hasn’t changed the underlying law. The law requires individuals to report either that they had appropriate health coverage in 2016 or else an exemption from such coverage. Otherwise, a stiff payment is due.
For a married couple with two children and $150,000 of income, the payment comes to about $3,200 for 2016, according to the Tax Policy Center in Washington.
The AICPA has taken its position because the IRS can come back to filers who are silent about their health coverage and assess them payment and penalties. Members should “do the right thing today before an IRS notice winds up on your client’s doorstep,” says the AICPA.
https://www.wsj.com/articles/avoid-this ... 1490952600