Exemption Resources

Beginning in 2014, the law required all individuals to have and maintain health care coverage, have a health care coverage exemption, or pay a fee (tax penalty) each year if you file a federal income tax return. If the only health coverage you have is through the Indian Health Service and you do not have insurance, such as through your employer, the Marketplace, or through a federal health program such as, Medicare, Medicaid, or VA, you will need to claim an Exemption when filing a federal tax return to avoid paying any penalties. An Indian Exemption is available to members of federally recognized Tribes, Alaska Native Claims Settlement Act corporation shareholders, and other individuals eligible to receive services from an Indian health care provider. The Indian Exemption may be claimed on a federal tax return using Form 8965. If you have an Exemption Certificate Number (ECN) you can enter it on form 8965 but you can still claim the exemption using form 8965 even if you do not have an ECN.

Exemption Resources

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IHS Headquarters, Indian Health Service, 5600 Fishers Lane, Rockville, MD 20857 - Find a Mail Stop

Office Mail Stops

Office of Clinical and Preventive Services - 08N34 A&B

Office of the Director - 08E37A

Office of the Director/Congressional and Legislative Affairs Staff - 08E37A

Office of the Director/Diversity Management and Equal Employment Opportunity Staff - 08E61

Office of the Director/Executive Secretariat Staff - 08E86

Office of the Director/Public Affairs Staff - 08E73

Office of Direct Service and Contracting Tribes - 08E17

Office of Environmental Health and Engineering - 10N14C

Office of Finance and Accounting - 10E54

Office of Human Resources - 11E53A

Office of Information Technology - 07E57B

Office of Management Services - 09E70

Office of Public Health Support - 09E10D

Office of Resource Access and Partnerships - 10E85C

Office of Tribal Self Governance - 08E05

Office of Urban Indian Health Programs - 08E65C