penalty. you have to attach proof that you re covered when you file your tax0s their irs will penalize you. you just mentioned the waiver of the employer penalties. they postponed it for a year and that is bad news for many people because it was an astute political decision rather than a decision based upon improving people s health coverage. most americans currently get their coverage at work, but this law says that employers with 50 or more fulltime workers have to provide the one-size-fits-all type coverage or pay a penalty. now, postponing the penalty for a year will encourage many employers to drop coverage and that s what the administration would like, because they spent $4 billion trying to get these 50 health insurance exchanges up and running for with a very small target of enrolling seven million people, but it s very