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Text of 2015 Instructions for IRS Form 8965: Health Coverage Exemptions and Shared Responsibility Payment Calculation (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Dec. 17, 2015
19 pages. "What's New: ... Several changes have been made to the types of coverage exemptions available for 2015. Some coverage exemptions have been added, clarified, or are no longer available.... A flowchart has been added to help you figure your shared responsibility payment."
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