There is no penalty for not having health insurance in the US or United States.
There used to be a federal penalty for not having health insurance in the United States, but the federal penalty for not having health insurance in the United States was eliminated beginning with the 2019 tax year.
Although some states, like Rhode Island, the District of Columbia, New Jersey, Massachusetts and California, have their own individual mandates on health insurance and they might impose a state level penalty for not having health insurance coverage.
But the federal penalty for not having health insurance in the US or United States no longer applies.
And so you don't need to have a federal exemption to avoid a penalty when filing federal taxes.
But like mentioned before, some states have their own mandates that require people to have health insurance coverage.
If you live in one of the states that mandate health insurance coverage, and you don't have qualifying health insurance coverage, you might be subject to a state tax penalty.
The penalties that the individual states may impose can vary and you may be subject to a state tax penalty.
The penalties are then calculated and also paid when you file your state income tax return.
Some of the penalties are based on incomes and some penalties are based on a flat fee.