[url]http://ift.tt/1zSKgBY] - covers the exemptions. There is a drop down on this page that is not apparent. It reveals these links:
[url]http://ift.tt/1zSKfhs] - form
[url]http://ift.tt/1yNXFXH] - instructions - page 2 of 25 Gap in coverage at beginning of 2014
It looks like clients have to claim the code for exemption in the table on page 2 of 25. I am not a tax preparer, so you might tell your clients to talk to their tax preparer also.
R
[url]http://ift.tt/1zSKfhs] - form
[url]http://ift.tt/1yNXFXH] - instructions - page 2 of 25 Gap in coverage at beginning of 2014
It looks like clients have to claim the code for exemption in the table on page 2 of 25. I am not a tax preparer, so you might tell your clients to talk to their tax preparer also.
R
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