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IRS Publication 5172: Facts About Health Coverage Exemptions (PDF)
Internal Revenue Service [IRS] 
July 2, 2018
Rev. May 2018. "You obtain exemptions from either the Marketplace or IRS depending on the type. All exemptions are reported on the tax return. If you don't have to file a return, because your income is below your filing threshold, you are automatically exempt. Here are the types of exemptions available along with information about how to obtain them[.]"
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