The IRS is watching
The law says people who aren't covered in 2014 are liable for a fine. That amounts to $95 per uninsured person or approximately 1 percent of income, whichever is higher. The penalty goes up in later years.
A year from now, the Internal Revenue Service will be asking taxpayers filing their forms for proof of insurance coverage. Insurance companies are supposed to provide that documentation to their customers.
If you owe a penalty for being uninsured, the IRS can withhold it from your refund.
The agency can't put people in jail or garnishee wages to get the money. But it can withhold the penalty from a future year's tax refund.