Is it true that if you didn’t have health insurance at all in 2014, that you are still entitled to an exemption for the first four months since the ACA was extended?
You can only claim the coverage gap exemption if you got covered. If you went more than 4 months without coverage in 2014, or 3 moving forward, you can't claim the exemption. That information can be found in the exemption form instructions. See our simplified guide to the exemption form.
Coverage gap exemptions cover less than three months in a row without coverage. However a separate exemption covers you for four if you got covered during open enrollment.