The IRS has released the draft versions of the multiple forms required for 2014 taxes related to health insurance under ObamaCare. These forms represent everything from tax subsidy to exemption of coverage.
Take a look here. Forms are 1095 A, B and C as well as 8962 and 8965. Good luck filling these out. I am sure there will be some community service available to assist lower income people with these forms. For the rest, better get a good CPA.