(1) The responsible individual is without minimum essential coverage; or

(2) An applicable spouse or applicable dependent for whom the responsible individual is liable does not have minimum essential coverage.

(1) For a month when an applicable individual does not have minimum essential coverage, if the applicable individual is a dependent of another applicable individual for the other applicable individual's taxable year including that month, the other applicable individual is the responsible individual liable for the penalty attributable to the dependent's lack of coverage if that dependent is an applicable dependent. An applicable dependent is a dependent of an applicable individual for a taxable year if the applicable dependent satisfies the definition of dependent under Revenue and Taxation Code section 17056, regardless of whether the applicable individual claims the applicable dependent as a dependent on a California income tax return for the taxable year.

(2) If an individual may be claimed as a dependent on a California income tax return by more than one applicable individual in the same calendar year, the applicable individual who properly claims the individual as a dependent for the taxable year is liable for the penalty attributable to the individual if that individual is an applicable individual.

(3) If more than one applicable individual may claim an applicable individual as a dependent in the same calendar year but no one claims the applicable individual as a dependent, the applicable individual with priority to claim the applicable individual as a dependent pursuant to Revenue and Taxation Code section 17056 is the responsible individual solely liable for the penalty for the applicable individual if that applicable individual is an applicable dependent.

(1) If an applicable individual adopts an applicable dependent or fosters an applicable dependent who is an eligible foster child as defined in Internal Revenue Code section 152(f)(1)(C) during the taxable year and is otherwise liable for the penalty for the applicable dependent, the applicable individual is the responsible individual liable for the penalty for the applicable dependent only for the full months in the taxable year that follow the month in which the adoption or acceptance occurs.

(2) If an applicable individual who is otherwise liable for the penalty for an applicable dependent places (or, by operation of law, must place) the applicable dependent for adoption or foster care during the taxable year, the applicable individual is the responsible individual liable for the penalty for the applicable dependent only for the full months in the taxable year that precede the month in which the adoption or foster care placement occurs.

(1) If an applicable individual is appointed as a legal guardian of an applicable dependent during the taxable year and is otherwise liable for the penalty for the applicable dependent, the applicable individual is the responsible individual liable for the penalty for the applicable dependent only for the full months in the taxable year that follow the month in which the legal guardian was appointed.

(2) If an applicable individual who is otherwise liable for the penalty for an applicable dependent is provided notice of hearing for an appointment of guardianship of the applicable dependent and a legal guardian other than the applicable individual is appointed during the taxable year, the applicable individual is the responsible individual liable for the penalty for the applicable dependent only for the full months in the taxable year that precede the month in which the legal guardian was appointed.