https://www.healthcare.gov/fees-exemptions/exemptions-from-the-fee/ - covers the exemptions. There is a drop down on this page that is not apparent. It reveals these links:
http://www.irs.gov/pub/irs-pdf/f8965.pdf - form
http://www.irs.gov/pub/irs-pdf/i8965.pdf - instructions - page 2 of 25 "Gap in coverage at beginning of 2014"
It looks like clients have to claim the "code for exemption" in the table on page 2 of 25. I am not a tax preparer, so you might tell your clients to talk to their tax preparer also.
R
http://www.irs.gov/pub/irs-pdf/f8965.pdf - form
http://www.irs.gov/pub/irs-pdf/i8965.pdf - instructions - page 2 of 25 "Gap in coverage at beginning of 2014"
It looks like clients have to claim the "code for exemption" in the table on page 2 of 25. I am not a tax preparer, so you might tell your clients to talk to their tax preparer also.
R
