In a Divorce Who Provides Health Coverage?
If my son divorces his wife, will he still be responsible to pay medical care under ObamaCare because the boy is 21 and not insured, or will his mother or Birth Father be responsible for the son’s Insurance?
Answer
In a divorce whoever claims the child as a dependent is responsible for providing health coverage.
However, a custodial parent may use Form 8332 to release the "dependency exemption" to a noncustodial parent. This will allow the non-custodial parent to claim tax credits in a divorce (although one should note, the non-custodial will also owe the fee).