1. If Coverage exemption can be claimed on the tax return complete Form 8965 as instructed and complete the rest of the tax return following normal procedures.
2. If coverage exemption may only be granted through the Marketplace, and taxpayer does not have the Exemption Certification Number, refer taxpayer to Marketplace. Once the taxpayer has their Exemption Certification Number, indicate this as instructed on Form 8965 and complete the rest of the return following normal procedures.