Please see http://www.irs.gov/Affordable-Care-Act/Individuals-and-Families/Questions-and-Answers-on-the-Individual-Shared-Responsibility-Provision for confirmation of the following quote:
You will claim or report coverage exemptions on Form 8965, Health Coverage Exemptions, and file it with your Form 1040, Form 1040A, or Form 1040EZ. These forms can all be prepared and filed electronically.
- The exemptions for individuals who lacked access to affordable coverage, had a short coverage gap, experienced certain hardships, had income below their filing threshold, or who were not lawfully present in the United States may be claimed only as part of filing a federal income tax return.
See question 25 for more information on Form 8965.
22. What qualifies as a short coverage gap?
In general, a gap in coverage that lasts less than three months qualifies as a short coverage gap. If an individual has more than one short coverage gap during a year, the short coverage gap exemption only applies to the first gap.