The researcher always retains the responsibility for. ensuring that a study is conducted ethically. The. researcher is also responsible for the ethical treatment of. research participants by collaborators. assistants, stu-. dents, and employees. all of whom, however. incur simi-. lar obligations.
For tax year 2016, the penalty will rise to 2.5% of your total household adjusted gross income, or $695 per adult and $347.50 per child, to a maximum of $2,085. For tax year 2017 and beyond, the percentage option will remain at 2.5%, but the flat fee will be adjusted for inflation. How to avoid the Obamacare penalty. The simplest way to avoid the penalty is by having insurance. The ACA set up the health insurance marketplace at Healthcare.gov to make this possible.
This wonât affect your taxes if you are already covered by your employer, Medicare, or Medicaid. 2014 is the first year the health care reform law requires you to have health insurance coverage. Most individuals who do not have health insurance will owe a penalty, to be collected by the IRS via your tax return.The penalty starts at $95 in 2014 and increases to $325 in 2015 and to $695 per person by 2016.ealth insurance exchanges and employers will report information about health insurance coverage to the IRS, so you wonât have to worry about it. In 2014, this reporting requirement will help the IRS figure out if you are eligible for the tax credit in 2014.