Exemptions You Can Claim When You File State Taxes
You can claim the following exemptions on your California state income tax return:
Income below the state tax filing threshold (you may still choose to file taxes). A short coverage gap of 3 consecutive months or less.
Health coverage is unaffordable, based on actual income reported on your state income tax return when filing taxes.
Individual: Cost of the lowest cost Bronze plan through Covered California or the lowest cost employer-sponsored employee-only plan is more than 8.24 percent of income on the tax return.
Household: Cost of the lowest cost employer-sponsored family plan that covers all employee’s dependents is more than 8.24 percent of income on the tax return.
Certain non-citizens who are not lawfully present.
Citizens living abroad or residents of another state.
Members of a healthcare sharing ministry.
American Indians or Alaska Natives.
Incarceration (in jail – other than incarceration pending the disposition of charges).
Enrolled in limited or restricted-scope Medi-Cal or other similar coverage.