With the Affordable Care Act, if a taxpayers income is so low that they are not required to file a federal income tax return, one short coverage gap during a year, the short coverage gap exemption only applies to the first gap.

You are automatically exempt from the shared responsibility provision for that year and do not need to take any further action secure an exemption. If you are not required to file a tax return for a year but file one anyway, you will be able to claim the exemption on your tax return.