MIAMI — Federal officials have capped the amount scofflaws will be forced to pay if they don’t buy insurance this year at $2,448 per person and $12,240 for a family of five.

The amount is equal to the national average annual premium for a bronze level health plan. The penalty for the first year starts at $95 per adult or $47.50 per child under 18, and it can rise to as much as 1 percent of annual household income. The latest figure limits what the government can charge people using the income computation for the fine, which is due when people file their 2014 taxes.

The figures, released late Thursday, are important because the White House has only provided theoretical caps in the past. Conservative lawmakers and groups that are critical of the Affordable Care Act encouraged consumers to skip buying insurance, arguing it would be cheaper to pay a $95 penalty, but often failed to mention the 1 percent clause. The uninsured will owe 1/12th of the annual payment for each month they or their dependents don’t have either coverage or an exemption, according to the IRS.

A person making $45,000 per year would owe $450 for the 2014 tax year. The penalty for not buying insurance increases to $325 or 2 percent of income, whichever is higher, for 2015.

Federal researchers predict that about 4 million people, including dependents, could be hit with fines by 2016. The Congressional Budget Office had previously projected 6 million would pay fines, but dropped the estimate because more people will be exempt from the law, partly due to changes in regulations.

More than 8 million people signed up for insurance under the Affordable Care Act.