ACA罚款增加至2016年;2017年和2018年保持稳定

There Is Still a Penalty in 2018,但将于2019年取消

2016年奥巴马医改个人授权的平均罚款将接近1000美元。
仍然没有保险?2016年奥巴马医改的平均罚款预计是2014年的5倍。

《负担得起的医疗法案》最具争议的一个方面是共同责任条款,通常被称为个人授权处罚。The ACA requires most individuals to maintain health insurance coverage or pay a penalty.是的,that's still the case in 2018.The penalty no longer applies as of 2019,但是2018年未投保的人仍需支付罚金。on their 2018 tax returns (filed in 2019) unless they有资格获得豁免.

[请注意,虽然自2019年开始取消个人授权处罚,会有一个employer授权刑对于不向全职员工提供保险的大型雇主。]

个人授权处罚令一些人在提交2014年纳税申报表时一无所知,当他们意识到自己因2014年没有医疗保险而应受到处罚时,他们发现了困难所在。由于2015年的公开招生早在许多美国人提交2014年纳税申报表之前就已经结束了,政府granted a one-time special enrollment period in the spring of 2015,如果人们在报税时刚刚发现了罚金,那么他们就有机会参加2015年的保险。

The penalty amount increased each year through 2016,and then remained steady from 2016 through 2018.But there was constant talk of repealing it,最终,这件事发生了立法that was enacted in late 2017.Unlike earlier legislation that had been considered with a retroactive effective date,废除生效日在未来一年以上,这造成了许多混乱和不确定性。People heard that the penalty had been repealed,但可能还没有意识到,在2018年底之前的任何时候,未投保仍然会受到处罚。

That confusion was in addition to the underlying confusion created by the fact that the penalty amount changed each year in the beginning,and could be calculated as a flat rate or a percentage of income,视情况而定。

让我们来看看罚球在这五年里是如何起作用的,以及随着时间的变化。

2014年的平均罚款为210美元,for 7.9 Million Tax Filers

这个IRS reportedthat the average tax filer who owed a shared responsibility provision penalty for 2014 had a penalty amount of about $210.That's based on the fact that the penalty in 2014 was the greater of $95 per uninsured adult (half that amount for a child),OR 1% of household income above the tax filing threshold.

790万报税人因2014年未投保而受到处罚。

Average Penalty in 2015 Was $470,对于650万税务申报人

对于2015年仍没有保险的人来说,处罚要高得多。这个IRS reported平均报税人在2015年欠分担责任准备金罚款,其平均罚款金额为470美元,是前一年平均罚款的两倍多。

但好消息是,2015年受到处罚的人数减少了。美国国税局报告称,大约650万报税人在2015年的纳税申报表上欠下了罚款,相比之下,约790万人在2014年的回报上欠下了罚金。

2016年的平均罚款为708美元,for 4 Million Tax Filers Who Had Filed By April 2017

对于2016年没有医疗保险的人来说,罚款再次大幅攀升。对于2017年和2018年未投保的人,the penalty remained at the same level it was in 2016.

2017,这个IRS published databased on 2016 tax returns that had been filed by April 27,2017年(因此这包括了大部分2016年的纳税申报,but tax filers who had been granted extensions were still able to file 2016 returns after that point).

在那一点上,400万报税人提交了2016年的纳税申报表,其中包括未投保的罚款。平均罚款是708美元。

The actual penalty amount varies depending on household size and income (you can calculate the penalty for your specific situation),but the calculations used to determine the penalty in 2015 and 2016 resulted in much higher total penalties than in 2014:

  • In 2015,罚款数额较大的是:每位未投保成人325美元,每位未投保儿童162.50美元(最高每户975美元)。OR 2% of household income above the tax filing threshold.
  • 2016,罚款数额较大的是每名未投保成人695美元,每名未投保儿童347.50美元(最高2美元,085 per household),或2.5%的家庭收入高于报税门槛。
  • 从2017年开始,the flat rate penalty was subject to inflation adjustments,尽管家庭收入惩罚的2.5%保持不变。For 2017 and 2018,however,美国国税局确认,对于统一的利率惩罚,不会进行通货膨胀调整。因此,2018年未投保的罚款与2016年和2017年相同。.
  • 然而,自2014年以来,适用于高收入人群的最高罚金稳步增长,因为这是基于全国平均铜计划成本,这些比率每年都在增加。因此,尽管从2016年起,统一税率的罚款保持不变,收入比例不变,2018年,高收入纳税申报人因未投保而必须支付的最高金额明显高于2016年。

    罚款从你的退税中扣除

    If you get a refund from the IRS at tax time,the shared responsibility penalty will be subtracted from your refund.80% of tax filers get a refund,平均约2美元,近几年,有800多人缴纳了未投保税务申报人的平均罚款。

    美国国税局将在2019年报税季(2018年报税)继续采用这一策略。After that,从2020年提交的申报表开始,there will no longer be a penalty.

    代之以覆盖

    If you're uninsured and considering remaining that way,确保你知道how much your penalty will bewhen you file your taxes the following year.尤其是如果你有资格通过交易所获得保费补贴,你可能会发现,你必须支付的罚款金额足以支付几个月的医疗保险补贴,而不是仅仅支付罚款,什么也得不到回报。

    Enroll through the exchange if you qualify for a subsidy,or if you think there's a chance your income might make you subsidy eligible at a later point in the year.但如果你确定你没有机会获得保险费补贴,你也可以考虑场外交易plans (subsidies are available in the exchange if your income doesn't exceed贫困水平的400%,100美元,对于一个四口之家,在2019年生效。

    What Happens After the Penalty Is Eliminated??

    The ACA's penalty for being uninsured will be eliminated after 2018.这意味着2019年及以后没有保险的人将不会面临处罚,除非他们live in a state that imposes one(新泽西,马萨诸塞州DC将在2019年对没有保险的人进行处罚;佛蒙特州将于2020年加入,其他州可能会决定在2020年或更晚的时候采取行动)。

    当罚款被取消时,一些健康的人可能会放弃他们的保险,尽管病人将继续维持健康保险,因为它为他们提供了更清晰和直接的价值。预计这一影响在个人市场上最为深远。as people with job-sponsored insurance are more likely to keep their coverage regardless of whether the federal government penalizes them for being uninsured.

    所以在个人市场,预计投保风险池的整体平衡将向更严重的疾病倾斜,年龄较大的注册人,年轻时,healthier people opt to go without coverage or to switch to non-ACA-compliant coverage.

    As a result,这个国会预算办公室估计that health insurance premiums in the individual market will be an average of 10 percent higher in 2019 and future years than they would have been if the individual mandate penalty had remained in effect.The effect of the individual mandate penalty repeal was从保险公司为2019年计划提交的费率文件中可以看出.In almost every state,2019年个人市场覆盖率的保费高于未取消个人授权罚款的保费。

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