So, when the A.C.A. fines kick in...

[Jeff In Milwaukee]

86. Broadly speaking....

Here's what I think will happen (in part based on how the Massachusetts law works).

On you 2014 tax return, there's going to be a form or schedule that will ask about your insurance coverage (did you have it, did you have it all year, did it cover everyone in the family, etc.). From there you'll determine if there's a penalty to be paid, and how much the penalty will be.

If you have a refund coming, but owe the penalty, then it will be deducted from your refund. That much is pretty clear. What's not clear is what happens if you DON'T have a refund coming. Congress basically told the IRS that no criminal penalties will apply, and that the IRS's usual methods for collecting back taxes won't be allowed.

So if you don't have a refund coming, but you owe a penalty from the ACA, I assume that the Director of the Internal Revenue Service will shake his fist in your general direction, but not a lot else. Nearly as I can tell, there is no enforcement mechanism.