Volunteer Income Tax Assistance (VITA) Certification Practice Test

To determine whether Paul and Jessica qualify for a health insurance coverage exemption, it's essential to understand the criteria surrounding such exemptions. Health care coverage exemptions may apply for various reasons, such as financial hardships, being out of the country, or specific situations that relieve individuals from the requirement to have health insurance under the Affordable Care Act (ACA).

In this case, if the assertion is that they do not qualify for an exemption, it implies that they meet the requirements set forth by the ACA regarding health insurance coverage. This could mean that they possess qualifying health insurance for the entire year, or they might not fall into any category of exemption—such as being unable to afford coverage, suffering from a hardship, or facing other specific circumstances.

When individuals do not meet any of the exemption criteria, they are expected to carry health insurance or potentially face penalties. Therefore, if the assertion stated that they do not qualify for an exemption, it aligns with the general expectation under the ACA that individuals are responsible for maintaining health insurance coverage unless specific conditions apply.