Check if she qualifies for an exemption or hardship to the penalty:

https://www.healthcare.gov/health-co...-from-the-fee/


If she qualifies for an exemption, you file Form 8965 to waive the penalty. If she qualifies for a hardship, she needs to apply at Healthcare.gov, then you can file Form 8965 to waive the penalty.

If she does not qualify for an exemption or hardship, her tax return will need to she the penalty (Line 61 of Form 1040).