The IRS stated it will not accept electronically filed 2017 tax returns (2018 filing season) without addressing health care coverage of the taxpayer, spouse, and any dependents. Even paper returns may be suspended if the return doesn't address health coverage.
“To avoid refund and processing delays when filing 2017 tax returns in 2018, taxpayers should indicate whether they and everyone on their return had coverage, qualified for an exemption from the coverage requirement or are making an individual shared responsibility payment,” the IRS advised. “This process reflects the requirements of the ACA and the IRS’s obligation to administer the health care law.”
https://www.accountingtoday.com/news/irs-wont-accept-tax-returns-next-year-without-health-coverage