Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 55 - Personal Income Tax
Part 15 - Implementation of the Rhode Island Individual Health Insurance Mandate
Section 280-RICR-20-55-15.7 - Requirement, Filing Process, and Exemptions

1. An applicable individual who is required to file a return pursuant to R.I. Gen. Laws § 44-30-51 shall indicate on the return whether and for what period of time during the relevant tax year the applicable individual and his or her spouse and dependents who are applicable individuals were covered by minimum essential coverage.

2. A shared responsibility payment penalty shall be assessed as a tax on the return if a return submitted pursuant to this subsection fails to indicate that coverage was in force or indicates that any applicable individuals did not have coverage in force.

1. Any taxpayer or part-year resident taxpayer required to have minimum essential coverage must certify on his or her Rhode Island personal income tax return that he or she, and his or her dependents, if applicable, had minimum essential coverage, unless an exemption is listed on Form IND-HEALTH.

2. Any taxpayer who does not certify on his or her RI-1040 or RI-1040NR that he or she had minimum essential coverage will be assessed the shared responsibility payment penalty, plus interest, pursuant to R.I. Gen. Laws §§ 44-30-101 and 102, unless an exemption is listed on Form IND-HEALTH.

3. For the purposes of minimum essential coverage, a dependent under the age of eighteen (18) on January 1st of the calendar year is considered a child for the entire calendar year.

1. These Rules and Regulations are intended to clarify the procedure for claiming any shared responsibility payment penalty exemptions pursuant to R.I. Gen. Laws §§ 44-30-101 and 42-157-11.

2. Any exemption(s) from the minimum essential coverage requirement and/or shared responsibility payment penalty must be claimed on the Form IND-HEALTH tax form and submitted with the taxpayer's personal income tax filing.

3. Consistent with R.I. Gen. Laws § 42-157-11(b), the Exchange will notify the Division of Taxation whether it has granted an exemption.

4. Any taxpayer who knowingly makes a false statement or false claim for an exemption from the minimum essential coverage requirement and/or the shared responsibility payment penalty may be subject to civil and/or criminal penalties.