dependent and ACA

[TAX4US]

Mom and Dad retired claiming their child (29) that lived there all year and Did not have any income. Mom and dad could not add child to their health ins since they have social security and a govt pension. Doe that mean that they have to pay the penalty for the child? By the way they live in Virginia which did not expand the medicare law. Please help me understand this

[Bob McCoy]

The ACA Webinar that was put out by The IRS talked specifically about this. They made the point clear that yes, the taxpayer is liable for the penalty, and that you could not alleviate yourself from the liability by not claiming the dependent. Unless it was later revised, that's where it stands.