When taxpayers file the 2014 tax return, there will be a penalty added to the tax owed for those without health insurance. There is a hardship waiver that can be obtained from the exchange which will exempt those people from the tax. There are 14 different hardship exemptions I’m told. The approval process for one of these exemptions can take up to two (2) weeks. It is a multi-page form that requires documentation. Once the taxpayer is granted relief, a certificate number will be provided which must be entered on Form 8965 of the 2014 tax return to avoid the tax. Some exemptions may be granted for only a partial year. Since the government is likely to be swamped with these requests, start the process NOW.