One of the requirements of the Affordable Care Act is that everyone (Taxpayer, Spouse and each Dependent) on a tax return has to have minimum essential health care coverage or an exemption from coverage for every month of the year or the taxpayer will have a Shared Responsibility Payment. If anyone on the return does not have the required health care coverage for any month, then Form 8965 should be completed.
Minimum essential health coverage consists of employer provided health care coverage, health insurance purchased through the Health Insurance Marketplace, Medicare, most Medicaid coverage, state run Children Health Insurance Programs and most health care coverage provided to veterans and active duty service members.
Minimum Essential Health Coverage may be reported to the Taxpayer on Forms 1095-A, 1095-B and 1095-C.
HealthCare.Gov Types of health insurance that count as coverage