Religious Conscience Exemption

If you already have a federal religious conscience exemption certificate number (ECN) from HealthCare.gov that is still in effect, you do not need to reapply for this exemption through Covered California. You can use your existing federal ECN on your state tax return. However, if you were under age 21 when you received a federal ECN and are now 21 or older, you will need to reapply through Covered California. You may contact Covered California to verify whether your existing federal ECN is still valid by calling (800) 300-1506.

If you or anyone in your tax household is member of a recognized religious sect or division who is opposed to acceptance of public benefits or private insurance benefits, or who relies solely on a religious method of healing, you can apply for a religious conscience exemption.

Criteria

• Member of an approved religious sect or division that is against accepting public benefits, including Medicare and Social Security benefits as described in section 1402(g)(1) of the Internal Revenue Code;
  • For more information about exempt religious groups, go to the United States Social Security Administration.
• Have an approved and signed IRS Form 4029 (“Application for Exemption from Social Security and Medicare Taxes and Waiver of Benefits”); or
• Rely solely on a religious method of healing and the acceptance of medical health services is against your religious beliefs. To claim an exemption for this reason you must also attach proof showing that your religious sect or division relies solely on a religious method of healing and attest that you have not received medical health services in the prior tax year.

What you will need to apply

• Date of birth
• Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN), if you have one
• The name and address of your religious sect or division
• If applicable, a copy of an approved IRS Form 4029 (“Application for Exemption from Social Security and Medicare Taxes and Waiver of Benefits”) with required signatures
• If applicable, proof showing that your religious sect or division relies solely on a religious method of healing such that accepting medical services goes against this belief.

Apply for Exemption