2014
Contrary to popular belief, most people without health insurance and subject to the penalty will not pay $95; they will pay more. Parents who claim children as dependents are responsible for paying the penalty if that child does not have coverage. Let’s say you have a 20-year old child who is your dependent, but you don’t cover the child under your coverage and they don’t have coverage on their own. 
Further assume the household income is $85,000. The penalty is the greater of $95 for every uninsured adult in a household or 1 percent of your annual family income over the income threshold that requires you to file a tax return ($13,050 for a head of household or $20,300 for a married couple filing jointly.).
So, in this example, the parent pays a penalty of $647, not $95 ($85,000-$20,300×1%) for the uninsured child.
If a married couple with the same household income both went without insurance, they each would pay a $647 penalty.
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