Rhode Island Form IND-HEALTH is used to report health insurance coverage information for members of your tax household and determine whether you met the Rhode Island Individual Health Care Mandate requirements.
Rhode Island State Return > Health Care Information - Form IND-HEALTH
What Is the Rhode Island Individual Health Care Mandate?
Rhode Island requires individuals to:
- Maintain minimum essential health care coverage.
- Qualify for a health coverage exemption.
- Make a shared responsibility payment if they do not meet the coverage requirements.
Form IND-HEALTH is used to report your health insurance status and any applicable exemptions for members of your tax household.
Who Should Complete Form IND-HEALTH?
You should complete Form IND-HEALTH if:
- You did not have health insurance coverage for the entire year.
- A member of your tax household did not have health insurance coverage for the entire year.
- You are claiming a health coverage exemption.
- You need to determine whether a shared responsibility payment applies.
If all members of your tax household had health insurance coverage for the entire year, no penalty generally applies.
What Information Is Needed to Complete Form IND-HEALTH?
Full-Year Coverage Certification
You will be asked whether you had health insurance coverage for the full tax year.
If all household members were covered for the entire year, no additional health care mandate information may be required.
Household Member Information
For each member of the tax household, you may need to provide:
- Name.
- Relationship to the taxpayer.
- Months covered by health insurance.
- Any applicable exemption information.
Monthly Coverage Information
If a household member did not have full-year coverage, you will need to indicate coverage status for each month of the year.
This information is used to determine whether an exemption or shared responsibility payment applies.
Health Coverage Exemptions
Certain taxpayers may qualify for an exemption from the Rhode Island Individual Health Care Mandate.
Common exemptions may apply when:
- Coverage was considered unaffordable.
- The taxpayer experienced certain hardships.
- The coverage gap was for a limited period.
- Other qualifying exemption requirements are met.
You should enter exemption information exactly as it applies to each household member.
Shared Responsibility Payment
If you or a member of your household did not have qualifying health coverage and do not qualify for an exemption, a Shared Responsibility Payment may apply.
The payment is based on information reported on Form IND-HEALTH and is calculated as part of the Rhode Island return.
Premium Tax Credit Information
If applicable, you may also be asked to provide information from:
- Form 1095-A, Health Insurance Marketplace Statement.
- Premium Tax Credit calculations.
- Advance Premium Tax Credit amounts received during the year.
Enter all information exactly as shown on your health insurance documents.
How Does Form IND-HEALTH Affect My Return?
Form IND-HEALTH may:
- Verify compliance with Rhode Island's Individual Health Care Mandate.
- Determine whether a health coverage exemption applies.
- Calculate any Shared Responsibility Payment due.
- Affect your Rhode Island tax liability.
Important Information
- Rhode Island requires individuals to maintain health coverage, qualify for an exemption, or make a Shared Responsibility Payment.
- Coverage information must be reported for all members of the tax household.
- If all household members had health insurance coverage for the entire year, no penalty generally applies.
- Keep copies of Forms 1095-A, 1095-B, and 1095-C with your tax records.
- Additional documentation may be required to support claimed exemptions.
Additional Information
Review the health insurance status of each member of your tax household before completing Form IND-HEALTH. Having complete coverage and exemption information available will help ensure the Rhode Island return is prepared accurately.