Answer:
The answer is: B. It has no effect on his Form 1040. The "Full-year health care coverage or exempt" box is eliminated from Form 1040 because the shared responsibility payment is reduced to zero for tax year 2019.
Explanation:
Health insurance coverage is no longer mandatory at the federal level, as of January 1, 2019, so the shared responsibility payment is reduced to zero for the 2019 fiscal year.
So it has no effect on your 1040 form, because the entire year of health care coverage or the exempt box is removed from the 1040 form.
The answer is: B. It has no effect on his Form 1040. The "Full-year health care coverage or exempt" box is eliminated from Form 1040 because the shared responsibility payment is reduced to zero for tax year 2019.