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Member Tax Information

Membership in a Health Care Sharing Ministry like OneShare Health can create complex state and federal tax implications. This page is designed to help Members understand those issues but should not be considered legal or tax advice. Members should consult a tax law and/or accounting expert regarding the applicability of any tax laws or rules to their unique situation.
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Dental Discount
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Hearing Discount
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Vision/LASIK Discount
Vision/LASIK Discount
Vitamin & Supplements
Vitamin & Supplements
Prescription Discounts
Prescription Discounts

 

Membership Discount Programs

All OneShare Health Members* get access to a full suite of cutting-edge ancillary services at Membership discounts for total, quality care.

*Does not include Washington Catastrophic Program Members, services may vary by state.

 

 

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With better Programs.

 

With three different OneShare Health Programs to choose from, you don’t have to worry about a complicated health care choice! Find your perfect fit and enjoy the quality care you’ve come to expect from our Christian health ministry.

 

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 2021_OneShare_Catastrophic_Wordmark_RGB_Orange_web

Contributions as low as

 OSH_Cat_Rate_92-99
per month
ⓘ
Included in Program
  • ✔ Membership Discounts Including Vision & Dental
  • ✔ Emergency Care for Life's Unexpected Events
  • ✔ 24/7 Telemedicine at No Additional Cost
  • ✔ Mental Health Support at No Cost
  • ✔ Freedom to Choose Any Doctor
  • ✔ Next-Day Active Dates
 Catastrophic365 Program Logo-1

Contributions as low as

 OSH_Cat_Rate_92-99
per month
ⓘ
Included in Program
  • ✔ Membership Discounts Including Vision & Dental
  • ✔ Emergency Care for Life's Unexpected Events
  • ✔ 24/7 Telemedicine at No Additional Cost
  • ✔ Mental Health Support at No Cost
  • ✔ Freedom to Choose Any Doctor
  • ✔ Next-Day Active Dates
 2021_OneShare_Classic_Wordmark_RGB_Blue_web

Contributions as low as

 OSH_Class_Rate_92-99
per month
ⓘ
Included in Program
  • ✔ All Catastrophic services including these additional features
  • ✔ Comprehensive Preventive Services
  • ✔ Maternity Sharing Eligible
  • ✔ Unlimited Specialist Visits
  • ✔ Primary Care Doctor
  • ✔ Urgent Care Visits

OneShare Health Care Sharing Classic

 

If you want access to classic healthcare services but don't want to break the bank, the features of OneShare Health's Classic Program will give you and your family access to sharing of classic medical services, OneShare Health Dental, Vision, and Prescription Discount Services, and much more—all for an affordable Monthly Contribution!

(Waiting Periods and Pre-Existing Condition limitations apply.)

Federal Individual Mandate

The individual mandate is a provision within the Affordable Care Act (ACA) that requires individuals to purchase minimum essential coverage (major medical health insurance) – or face a tax penalty – unless they are eligible for an exemption. One such exemption is membership in a Health Care Sharing Ministry like OneShare Health (See 26 U.S.C. § 5000A(d)(2)(B)(ii)). The individual mandate still exists, but the penalty for non-compliance was eliminated after the end of 2018, under the terms of the Tax Cuts and Jobs Act of 2017. Thus, although formally exempt, Members no longer must include Form 8965 as an attachment to the Form 1040 when filing federal income taxes.

Federal Income Tax Deductibility

As a 501(c)(3) tax-exempt public charity, OneShare Health is eligible to receive tax deductible donations. However, amounts given to OneShare Health may or may not be federally tax-deductible depending on the nature of the payment. Amounts paid by a Member as a regular monthly contribution or fee are not currently deductible, but amounts donated by a Member in addition to their regular contribution—or any donation by a non-member—are deductible as a charitable contribution for income tax purposes under Internal Revenue Code (IRC) Section 170. Individuals who make these qualifying donations will receive an annual notice reporting their charitable contributions.

State Individual Mandates

Although the federal individual mandate has been inoperable since 2019, several states have their own mandates set out in state laws or regulations, most of which mirror or incorporate the ACA definition of a Health Care Sharing Ministry. Below is information for each state, including the effective date and legal citation for each mandate. Any Member needing information from OneShare Health to assist in completing any required state filing, such as written verification of their months of membership, should contact Billing@onesharehealth.com. Any Member with a question about any state requirements should contact Legal@onesharehealth.com.
Select a state below:
California – January 1, 2020 – Cal. Gov. Code § 100705

California Members can claim the exemption by filing California Form 3853 (the “Health Coverage Exemption and Individual Shared Responsibility Penalty” form) alongside their state income tax return. Members can use the California Franchise Tax Board forms finder to view Form FTB 3853. 
New Jersey – January 1, 2019 – NJ Rev Stat § 54A:11

Members in New Jersey can claim the exemption directly on the website of the New Jersey Department of the Treasury. 
Rhode Island – January 1, 2020 – R.I. Gen. Laws § 44-30-101

Members in Rhode Island can claim the exemption by filing Form IND-HEALTH (using Exemption Code “D”) alongside their state income tax return. Rhode Island Members should also consult the instructions for Form IND-HEALTH.  
Washington, D.C. – January 1, 2019 – D.C. Code § 47-5102(b)

Members in the District of Columbia can claim the exemption directly on their annual D.C. tax return using Schedule HSR. They do not need to apply for an Exemption Certificate Number (ECN) through DC Health Link in advance, which is required for some other exemptions.
Vermont – January 1, 2020 - 32 V.S.A. § 10451

While Vermont mandates minimum essential coverage and provides no specific exemption for HCSM members, there is no penalty set out in the law for not having insurance coverage. OneShare Health does not enroll Members or operate in Vermont.  
Massachusetts – January 1, 2020 – 956 CMR 5.03(3)(d) 

HCSM membership is considered minimum creditable coverage (MCC) which qualifies to meet the Massachusetts mandate, if the ministry complies with state reporting requirements. OneShare Health has complied since the HCSM portion of the regulation was implemented in 2020. Members should file Schedule HC with their Massachusetts income tax return, choosing “other program” on question 4e then entering the relevant information in 4f and 4g. In the space above 4a, Members can write in “Health arrangement by an established religious org” to provide additional clarity regarding the type of MCC claimed. 

State Income Tax Deductibility

Some state laws allow HCSM members to deduct amounts paid to the ministry when calculating their taxable income in that state. Below is information for each state with an HCSM deduction.
Select a state below:
Indiana

Members in Indiana may deduct the amount “paid for membership in a health care sharing ministry” (Ind. Code § 6-3-2-28) when calculating their taxable income on their Indiana Individual Income Tax Return. 

The deduction must be taken on Line 11 of the Indiana Department of Revenue Schedule 2: Deductions. Write the deduction name “Health Care Sharing Ministry Deduction” in the 11a deduction name box. Write the code amount “643” in the 11a code no. box. Write the deduction dollar ($) amount in the third 11a box. 

The instructions accompanying the deductions form contain this statement – Health Care Sharing Ministry Deduction 643: “If you paid an amount for membership in a health care sharing ministry, as defined by IC 27-1-2.1-1, you may claim a deduction for the amount paid for membership in a health sharing ministry. Deduct only the amounts paid for membership. Do not use this code to deduct amounts for unreimbursed health care expenses.” 

The Schedule 2: Deductions form can be downloaded at this link. 
Kansas

Members in Kansas will be able to deduct the amount of their contributions when calculating their taxable income for their Kansas income tax return. This new law was passed in March 2026, went into effect July 1, 2026, and applies to tax year 2027. More information regarding the process for claiming this deduction will be added to this page once it is available. 
Missouri

Members in Missouri may deduct the amount “paid during the taxable year as a member of a health care sharing ministry” (RSMo. § 143.118.1) when calculating their taxable income on their Missouri Individual Income Tax Return. 

The deduction must be taken on Page 2, Line 17 of the Form MO-1040 Individual Income Tax Return – Long Form. Members will not be able to take the deduction if they use the MO-1040A (short form). Write the deduction amount on Line 17 – Health care sharing ministry deduction. 

The instructions accompanying MO-1040 contain this statement, Line 17 – Health care sharing ministry deduction: “If you made contributions to a qualifying health care sharing ministry, enter the amounts you paid in [Year] on Line 17. Do not include amounts excluded from your federal taxable income.” 
Montana

Residents of Montana can utilize a Montana Medical Care Savings Account (MSA) to save for medical expenses and reduce their income tax obligations, and in 2023 the law was updated to allow MSA funds to be used for health care sharing ministry payments (See M.C.A. § 15-61-102(5)(e)). In 2026, each Montana taxpayer may contribute up to $4,800 to an MSA for use toward the cost of eligible medical expenses. 

For more information: https://revenue.mt.gov/taxes/mt-medical-care-savings-account