Tribal members, Alaska Native Claims Settlement Act (ANCSA) or Alaska Native shareholders, descendants, and other Indians eligible for services from an Indian/Tribal/Urban health facility (I/T/U), may qualify for an exemption from the individual shared responsibility payment.
Two Exemption Categories for American Indians and Alaska Natives (AI/AN)
- A member of a federally recognized tribe or Alaska Native Claims Settlement Act (ANCSA) Corporation shareholder.
- An individual who’s eligible for health services through the Indian Health Service, tribes and tribal organizations, or urban Indian organizations.
Claim the AI/AN Exemption
- Tax return filing process
- Use IRS Tax Form 8965 Health Coverage Exemptions:
- Must complete form when filing tax return if an exemption was granted by the Marketplace or claiming an exemption on the tax return
- Instructions on how to fill out the 8965 Form
- Claim exemption in:
- Part I: If you have an Exemption Certificate Number (ECN), insert name and Social Security Number (SSN) of each individual
- If filed for an ECN through the Marketplace and have not received a number yet, enter “pending”
- Part II: If eligible for specific income exemptions
- Part III: If no Exemption Certificate Number, self-attest and claim a specific exemption (i.e. must indicate type).
- In Column C, enter “E”
- Part I: If you have an Exemption Certificate Number (ECN), insert name and Social Security Number (SSN) of each individual
Resources