Everett and Catherine lived in the U.S. all year and have Individual Taxpayer Identification Numbers (ITINs). They are not U.S. citizens and are not lawfully present in the U.S.

Everett, age 24, and Catherine, age 22, are married and want to file a joint return.

They have one child, Emory, who is 3 years old and lived with them all year.

Everett earned $32,000 in wages. They had no other income.

Everett and Catherine provided all the support for Emory.

Emory has a Social Security number and is a U.S. citizen.

Everett and Catherine did not have any health insurance in 2016. Emory had minimum essential coverage (MEC) all year.

1.Review Publication 4012, ACA tab, the Coverage Exemptions chart. Because they did not have health insurance, Everett and Catherine must make a shared responsibility payment. true or false

2. Everett and Catherine are not eligible to claim the earned income credit. true or false