The Obama administration has posted a collection of draft forms consumers can use to obtain an individual mandate exemption.

Taxpayers might be able to avoid having to comply with the Patient Protection and Affordable Care "individual shared responsibility" requirements using one or more exemptions in the following categories:

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  • Religion.
  • Hardship.
  • Incarceration.
  • Demonstrated inability to afford coverage.
  • Income falling below the IRS tax return filing threshold.
  • Status as an illegal alien.
  • Membership in a health care sharing ministry.
  • Membership in an Indian tribe.
  • A short-term coverage gap.

The exemption forms are going through a routine paperwork review process now.

Officials estimate 12 million taxpayers could apply for exemptions annually.

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Allison Bell

Allison Bell, a senior reporter at ThinkAdvisor and BenefitsPRO, previously was an associate editor at National Underwriter Life & Health. She has a bachelor's degree in economics from Washington University in St. Louis and a master's degree in journalism from the Medill School of Journalism at Northwestern University. She can be reached through X at @Think_Allison.