Calvin Albright is 69 years old and married. He and his wife, Betty, are both U.S. citizens with valid Social Security numbers. Calvin retired in 2015. He received $7,000 in Social Security payments in 2017. Betty, who is 60 years old, was unemployed for four months of 2017, but started a new job and received full health insurance coverage from her employer for the remaining 8 months. Betty received unemployment compensation and wages totaling $30,000 for 2017. Betty did not have any health insurance coverage during the time she was unemployed. Calvin had Medicare Parts A and B coverage all year.
1. Calvin has qualifying health insurance coverage (also known as minimum essential coverage) as defined under the Affordable Care Act.