There are no longer exemptions for tax year, 2019. Exemptions and coverage mandates may still apply to prior year returns. Coverage exemptions excuse taxpayers, or members of their household, who were uninsured during the tax year from the Individual Shared Responsibility Payment (or "penalty"). There are two types of exemptions – one is claimed on the tax return, the other is granted through the Marketplace. Exemptions claimed on the tax return do not require an application, but those granted through the Marketplace do.
To view a full list of exemptions, visit irs.gov.