How will I be penalized if I don't buy health care coverage under ObamaCare?
The IRS will receive data from the Dept of Health and Human
Services (the department charged with administering the ACA) to
indicate that a person (or family) has not obtained proper
When you file your taxes, the IRS will then add the appropriate
penalty to your taxes, requiring you to either pay more, or reduce
the refund owed you.
Despite common lore, the IRS can most certainly enforce this tax
penalty. The specific actions that the IRS is allowed to perform to
collect this debt are more limited than for a normal tax debt (i.e.
they can't seize property, but they CAN garnish wages), but the IRS
nonetheless can collect on it.