Dependents (qualifying children and qualifying relatives)
If your IHS eligible dependents do not have access to IHS services or are not members of federally recognized tribes, they can still use the Marketplace to get coverage and they can be included in your applications for health care coverage.
Dependents who are enrolled members of federally recognized tribes or who are otherwise eligible for services through an Indian health care provider or the Indian Health Service may claim an exemption to the shared responsibility payment when filing federal income taxes.
Through the Marketplace, your dependents may get lower monthly premiums or out of pocket costs and could be eligible for free or low costs on coverage through Medicaid or the Children's Health Insurance Program. Your dependents can submit an application for health care coverage through the Marketplace and learn the amount of assistance they are eligible for; please visit HealthCare.gov for more information.
If your dependents have access to affordable coverage but remain uninsured, you may have to make a payment when filing your federal taxes. This payment will either be a flat fee or a percentage of your taxable household income, depending on which amount is higher. You do not have to make a payment if your family members have coverage that meets minimum essential coverage.
An exemption from the requirement to pay the Shared Responsibility Payment are granted under certain circumstances, including for member of a Federally-recognized Indian tribe, including an Alaska Native Claims Settlement Act (ANCSA) Corporation Shareholder (regional or village), or you were otherwise eligible for services through an Indian health care provider or the Indian Health Service. Other exemptions are also available. For more information, please visit: HealthCare.gov .