BREAKING: Major Blow to Obamacare Mandate: IRS Won’t Reject Tax Returns That Don’t Answer Health Insurance Question. “As of last year, filers were required to indicate whether they had maintained coverage or paid the penalty by filling out line 61 on their form 1040s. Alternatively, they could claim exemption from the mandate by filing a form 8965. For most filers, filling out line 61 was mandatory. The IRS would not accept 1040s unless the coverage box was checked, or the shared responsibility payment noted, or the exemption form included. Otherwise they would be labeled ‘silent returns’ and rejected. This year, however, filling out that line is optional.”