The penalty for not having Health Coverage does not apply for tax year 2019 and tax year 2020 on the federal tax return. Although Form 8965 (Health Coverage Exemptions) is no longer necessary, some states (such as CA, MA, NJ, RI, and DC) still have Health Insurance mandates and may apply penalties for not having coverage.
Form 8962 (Premium Tax Credit) can still be generated within the program for filers who obtain health insurance through the marketplace.