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Payments of Penalties for Being Uninsured Under the Patient Protection and Affordable Care Act (PDF)
U.S. Congressional Budget Office [CBO] Link to more items from this source
Apr. 23, 2010
2 pages. Excerpt: Among those who are subject to the penalty, many will voluntarily report on their tax returns that they are uninsured and pay the amount owed. However, other individuals will try to avoid making payments. Therefore, the estimates presented here account for likely compliance rates, as well as the ability of the Internal Revenue Service (IRS) to administer and collect the penalty. In total, about 4 million people are projected to pay a penalty because they will be uninsured in 2016 (a figure that includes uninsured dependents who have the penalty paid on their behalf).

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