Starting on Jan. 1, 2014, anyone not buying “qualifying” health insurance – as defined by President Obama’s Department of Health and Human Services — must pay an income surtax to the IRS. The Congressional Budget Office has estimated that six million American families will be liable for the tax, and as pointed out by the Associated Press:  “Most would be in the middle class.”

When fully phased in, the individual mandate surtax will equal the greater of 2.5 percent of a family’s Adjusted Gross Income, or a dollar amount specified by Obamacare (ranging from $695 to $2,085.)

The only way millions of Americans can avoid this tax is by successfully enrolling in a health insurance plan on Obamacare’s website,  As has been widely noted, the website is largely inoperable and will be for the foreseeable future.

Americans liable for the surtax must pay the following amounts:


1 Adult

2 Adults

3+ Persons


1% AGI/$95

1% AGI/$190

1% AGI/$285


2% AGI/$325

2% AGI/$650

2% AGI/$975

2016 +

2.5% AGI/$695

2.5% AGI/$1390

2.5% AGI/$2085

The U.S. House has voted to delay the individual mandate for one year but it is being blocked in the Senate by Democrat leader Harry Reid (D-Nev.).