Aca

[Earl]

Couple married in June. Wife did not have health insurance until December.
Wife was on social security all year and would not have had to file if she did
not get married.

Is there any exception to the penalty for the 5 months she was single prior to marriage.

[Burke]

Was she on Medicare? You did not give her age. If so, no problem -- she was covered. Otherwise, no exception except affordability.

[Earl]

Separate returns

If husband files separately. Wife will not have to file since income below filing
threshhold even with 85% of social security. Will they be exempt from the
penalty.

[TaxGuyBill]

If husband files separately. Wife will not have to file since income below filing
threshhold even with 85% of social security. Will they be exempt from the
penalty.

Yes, that would get rid of the penalty.

However, you may want to run it both ways because filing separately often results in more income taxes. You would need to see which way has the best results.