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Tax Law (Questions About Taxes)/Minimum Essential Coverage



Thank you for your time.  I have a question regarding minimum essential coverage.  I did not have minimum essential coverage in 2014 from January to April.  I received no income during that time.  In mid april I was employed.  In August, the earliest I could enroll in the employer group health coverage.  

My question is in the IRS eyes, are there any months that I have to pay a penalty/tax/fee for not having minimum essential covrage?  

Just to recap:  January to April I didn't have minimum essential coverage, as I had no income, I didn't meet the requirement to have it.

May to August, I still didn't have minimum essential coverage, I was employed during that time, but was waiting for enrollment in August for healthcare coverage.

Thank you


Thanks for your question.

You probably are exempt for Jan - April due do it being unaffordable, possibly longer. You are allowed three months of no coverage, so you may be able to escape a penalty for May - July. That would leave only August.  You need to complete Form 8965 to see if you qualify for an exemption.

Hope this helps.

John Stancil, CPA  

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John Stancil, CPA


I can answer questions on personal income taxes, partnerships, and some corporate income taxes. I can deal with some state tax questions. Limited gift and estate tax questions. I am also familiar with ministerial and church tax reporting issues. I am Professor Emeritus at Florida Southern College. Sales taxes and property taxes are state and local issues so I am not likely be be able to give you an in depth answer on those types of taxes. I have maintained a CPA practice, specializing in tax, for over 35 years. I am a member of the National Association of Tax Professionals, The Florida Insititute of CPA's, The NCPE Fellowship. In addition I am a Certified Mentor for SCORE. Visit my website at I also offer seminars and consultations to churches and clergy on their tax issues at Also visit my blog, I am listed on Tax Connections at Prepare and file your own taxes at


I hold a doctorate in Accounting, and am a CPA. My certifications of CIA, CFM, and CMA are inactive. I passed all certification examinations on the first attempt, and received honorable mention for my scores on the CIA exam. I have operated a CPA firm for over 37 years and have taught accounting and tax at the college level for over 35 years.

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