You can meet the health care coverage reporting requirement under the Affordable Care Act (ACA) as easily as checking a box on your Form 1040, 1040A or 1040EZ. The IRS has released clarifying information in publication 5187, “Health Care Law: What’s New for Individuals & Families” at www.irs.gov/pub/irs-pdf/p5187.pdf. This publication provides information about some of the tax requirements of the ACA. Other ACA-related publications and tax forms are available at www.irs.gov/ACA. If you, and your dependents, have TRICARE or Federal Employee Health Benefit (FEHB) Plan coverage, all you have to do to is “self-attest” you had coverage on your 2014 tax return.
From Military.com, January 26, 2015