Do gaps in coverage (from the end of one tax year to the start of the next) count as one or two

[emilynghiem]

1. One site said that a three month gap, even if it was 2 months in one year, and 1 month in the next
did not qualify for exemption because the total gap was 3 months, not "less than three months"
as required for exemption from a penalty.

2. Another site said that 2 months were allowed per year, so if 2 months were in one year and 1 month was in the next, then both gaps were still within the limit of "less than 3 months" (see "obamacarefacts")

Which way is it?
Can someone cite the correct source.

Greenbeard
healthmyths

 

[emilynghiem]

https://www.healthcare.gov/exemptions-tool/#/results/2015/details/short-gap

If your coverage gap crosses calendar years, the months without coverage of the second tax year aren’t counted for the exemption for the first tax year. But the uncovered months from the first year are counted for the exemption for the second tax year.

• Example: Let’s say you didn’t have qualifying coverage November 2014, December 2014, and January 2015. You’re eligible for the short gap exemption for 2014. But for the 2015 tax year, you’re not eligible for the short gap exemption for January 2015 because you didn’t have coverage for three consecutive months – from November 2014 through January 2015.