Barring repeal, ObamaCare’s individual mandate
will kick into effect in 2014. Under the provision, judged legal as
a tax by the Supreme Court earlier this year, anyone who doesn’t
maintain qualifying health insurance will eventually have to pay of
penalty of between $695 and $2085, an amount that will grow over
time and depend on family size. And those who pay it will do so via
their annual tax returns.

The folks at Americans for Tax Reform have mocked up a version
of the tax form over at
ObamaCareTaxForm.com. The eventual form published by the
Internal Revenue Service will, of course, look different. But
what’s instructive about this one is that it highlights some of the
information those who fill it out will have to provide. For
example, ObamaCare requires that individuals maintain coverage for
each month of the tax year in order to fully avoid the penalty, as
well as information about their own insurance provider and, if
different, their spouse’s.

And while it doesn’t appear on the form, ATR also notes that the
mandate will be subject to the usual IRS penalties and interests if
not paid. “Because the Affordable Care Act’s individual mandate
penalty is a tax, the IRS will be able to assess interest and
non-criminal penalties on those families who will not or cannot pay
the tax.”

You can see ATR’s form after the jump. 

Wolf Final