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CMS makes it easier to claim hardship exemptions from ACA mandate penalty

Although the mandate for individuals to enroll in health insurance no longer carries a penalty for 2019, it remains in effect for 2018, but new CMS guidance makes the penalty easier to avoid. Under the guidance, individuals who will apply for hardship exemptions won't be required to provide any documentation or written explanation, and would merely have to note the exemption on their tax returns.

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