Assertion: exemption | /r/HasProperty | claimed on the tax return
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text: The IRS reported in early 2017 that about 6.5 million tax filers owed a shared responsibility penalty on their 2015 tax returns, while 12.7 million filers claimed an exemption﻿﻿ (including the exemptions that are obtained via the marketplace, as well as the exemptions that are claimed on the tax return).