use https://www.irs.gov/pub/irs-pdf/f6744.pdf

if this link not work

then go to

www.irs.gov

find Form 6744

the staff is at page 21- 54, than answer the questions :

Scenario 4: Paul and Jessica Vermilion

Because they did not have health insurance, Paul and Jessica must make a shared responsibility payment. True False

Paul and Jessica are not eligible to claim the earned income credit. True False

.May Paul and Jessica claim Naomi as a dependent on their tax return? A. Yes, because Naomi is their qualifying child. B. Yes, because Naomi is their qualifying relative. C. No, because Jessica had no earned income. D. No, because Paul and Jessica are not U.S. citizens.