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Text of 2016 Instructions for IRS Form 8965: Health Coverage Exemptions (and Instructions for Figuring Your Shared Responsibility Payment) (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Oct. 27, 2016
20 pages. "What's New: Changes to coverage exemptions. Some changes have been made to the coverage exemptions available for 2016. See the Types of Coverage Exemptions chart to review the coverage exemptions that are available."
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