For Health Insurance, Does The IRS Provide A 31 Day Window For All Qualifying Events? 
That is a great question ! Are you asking in regards to whether they are become at risk for losing the tax exemption during that period or afterwards ? My understanding is that during that 60 day window the newly uninsured does not incur that risk . They are still considered insured for the duration of the window . As long as the person re-enrolls in an approved plan , or opts for COBRA extension of coverage , they will not incur penalties . I 'd imagine that there would have to be a significant amount of time passed as uninsured to become at risk for incurring the tax penalties . Good question , thanks for asking it ! 