The 'shared responsibility' fine is a percentage.. can get real pricey. I found it cheaper to get insurance through work than to pay the penalty. The first year, it was cheaper to pay the illegal and immoral fine. If you choose not to pay, the IRS can't garnish your wages or seize property to collect it. They can take it from future returns tho. But they do list it as a debt owed and unpaid and will sock your credit score.. what a scam! And calling it 'shared responsibility' so i can pay more for those who aren't responsible.. GGGRRR...