For the Tax Cut and Jobs Act of 2018, the PENALTY for not having health insurance has been eliminated in 2019, but the MANDATE remains. You are still REQUIRED to have health insurance because the Affordable Care Act has not been repealed or replaced at this time, but you will not be charged a penalty for not having it and there is no longer a health insurance box to check on the federal return. However, if you or your dependents received health insurance from the marketplace and claimed the premium tax credit, you must file a tax return. Make sure that you include your 1095-A form with your tax documents so that we can report it on your return.