As the April 15th deadline approaches for filing income tax returns, taxpayers who didn’t have health coverage, as well as those who received subsidies to help pay for their coverage, will have some specific requirements to meet.  Here are 5 things to keep in mind, even if you fall into neither of these categories, to avoid running into any issues in the coming years.

1.  The penalty for not having coverage will be even higher next year.  In 2014 it topped out at the greater of $95 or 1 percent of your income, up to the average cost for a bronze plan ($2,448 in 2014).  Next year the limits will be $325 and 2 percent.  These also apply separately to each family member.

2.  Some exemptions apply.  If you were uninsured for no more than two consecutive months, if you use a health care sharing ministry, or if you had your utilities shut off at some point in 2014, you could qualify for one.  For a full list of possible exemptions, visit healthcare.gov.

3.  There are subsidies available for those who can’t afford coverage.  This assistance is based on income, as estimated by the applicant during the enrollment process.

4.  You might have to pay them back.  If you end up making more money than you estimated, you may have to refund all or a portion of those subsidies.  Any refunds will be due when you file your taxes in 2016.

5.  The government expects you to report any income changes.  One way to avoid any discrepancies in the amount of subsidies you receive is to update your healthcare.gov account if your income changes.

For more information, you can read the full article on The Tennessean.