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Health Coverage Mandate

Health Coverage Mandate

  • Welcome to the Health Coverage Mandate Information Page.
  • Rhode Island's health coverage mandate took effect January 1, 2020.
  • The mandate is a requirement that all Rhode Islanders (except those who are specifically exempt under the law) have "qualifying health coverage" beginning January 1, 2020.
  • Sources of "qualifying health coverage" include coverage through an employer; coverage purchased directly from a health insurance carrier; Medicare; Medicaid; or a health plan purchased through HealthSource RI, the state’s health exchange.
  • Failure to have coverage in 2020 may result in a Rhode Island personal income tax penalty during tax-filing season in early 2021. For more information, please see the table below.

Health Insurance Mandate Forms to attach to RI-1040 or RI-1040NR, if applicable

    Form IND-HEALTH - Individual Health Insurance Mandate Form

    Shared Responsiblity Worksheet - Penalty Calculation

    Instructions for Form IND-HEALTH and Worksheet

Tips for Tax season: Health Insurance Mandate - 02/18/2021
Taxpayer Portal Link for Health Insurance Mandate Reporting - 01/26/2021
Health Insurance Mandate: Regulation Public Hearing - Summary of Comments and Responses - 12/31/2020

Health Insurance Mandate: Reporting Requirements - Flat File Information - 12/07/2020

    Flat File Instructions

    Flat File CSV Template

    Flat File XLS Template

Health Insurance Mandate: Reporting Requirements - FAQs - Dated 11/05/2020
For details about the mandate, see these FAQs:
See HealthSource RI for details on how to get health insurance:
A message for taxpayers:
A message for tax preparers:
HealthSource RI regulation posted as final and effective 12/22/19: