The Affordable Care Act could bring penalties this year to uninsured residents filing their federal tax returns.

If a person or dependent did not have health insurance in 2014 that qualifies as minimum essential coverage, they may be subject to pay either a percentage of their income or a flat fee as a penalty.

Residents who are below the income threshold are exempt from the penalty, but others could face penalties in the first year that fines are in effect.

There are different exemptions from the fee, including if the lowest-priced coverage available would cost more than 8 percent of the household income or if the household income is too low based on family size, according to healthcare.gov.

Dewaine Gillott, the owner of the Jackson Hewitt firm on South Main Street, said the middle class is most likely to be affected by the law.

“There are penalties for not buying insurance,” Gillott said. “And there are all kinds of scenarios where this could occur.”

Gillott said divorced families, where one partner was previously covered by a spouse’s insurance, may become a common source of uninsured residents.

While the possibility of a penalty is there for those without insurance for part or all of 2014, Gillott urged residents to provide accurate information when filing taxes.

“It’s going to be a nightmare for us if people don’t give us the right information,” he said. “And I think there’s going to be a lot of people preparing their taxes wrong.”

People will have to indicate whether they had health insurance when filing their tax return on Form 1040. There is a separate form for those seeking to claim an exemption.

The fee for not having health coverage in 2014 is calculated one of two ways. If a resident or dependents don’t have insurance that qualifies as minimum essential coverage, the person filing taxes will pay either a percentage of his household income or a flat fee — whichever is higher, according to healthcare.gov.

The first penalty amount is 1 percent of the household income above the tax filing threshold. That threshold varies based on marital and family status.

Individuals making less than about $10,000 do not need to file a return.

The maximum penalty is $2,400, which is cost of the national average premium for a bronze plan.

The other penalty option is a flat $95 per adult fee, while children would each bring a $47.50 penalty.

The maximum penalty per family using this method is $285.

Gillott said while the fees will begin this year, not many people have been inquiring about them.

“I think a lot of people are thinking it’s not going to happen,” he said.

The penalties will continue to increase each year.

The fees for not having insurance this year will be either 2 percent of household income above the threshold or $325 per adult. In 2016, those figures jump to 2.5 percent or $695 per person.

In following years the penalties will be adjusted for inflation.

If a person in violation does not pay the penalty to the Internal Revenue Service, the IRS will hold back the amount of the fee from any future tax refunds to that person.

There are no liens, levies or criminal penalties for failing to pay the fee.

While people without health insurance may face penalties under the Affordable Care Act, those who bought insurance through the health insurance marketplace may be eligible for tax credits.

Eligibility for the credits is based on family size and income.

For information on heath insurance, visit www.healthcare.gov.