---
kind: "section"
citation: "42 U.S.C. § 18092"
title: "42"
title_heading: "The Public Health and Welfare"
number: "18092"
heading: "Notification of nonenrollment"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/42/18092"
units:
  - "Chapter 157 — Quality, Affordable Health Care for All Americans"
  - "Subchapter V — Shared Responsibility for Health Care"
  - "Part A — Individual Responsibility"
---

# §18092. Notification of nonenrollment


Not later than June 30 of each year, the [Secretary](/usc/42/18024.md?p=c) of the Treasury, acting through the Internal Revenue Service and in consultation with the [Secretary](/usc/42/18024.md?p=c) of Health and Human Services, shall send a notification to each individual who files an individual income tax return and who is not enrolled in minimum essential coverage (as defined in [section 5000A of title 26](/usc/26/5000A.md)). Such notification shall contain information on the services available through the Exchange operating in the [State](/usc/42/18024.md?p=d) in which such individual resides.


## Source credit

(Pub. L. 111–148, title I, § 1502(c), Mar. 23, 2010, 124 Stat. 251.)