The Supreme Court has ruled that the "fine" is a tax. As such, if you know you will be paying it, you are obligated to pay as part of your quarterly taxes. This unexpected requirement was made famous by Matt Drudge: https://twitter.com/DRUDGE/status/447057404568424448
I don't want to get in to ad hominem, but Matt Drudge is known to say untruthful things. In fact, that "unexpected requirement" is challenged by numerous people [0]. And of course, everybody already knew that you would pay a fine if you didn't buy insurance. Matt Drudge was not the one who discovered that.
> Matt Drudge was not the one who discovered that.
No; however, Drudge did post something about his taxes and everyone was like "OMG Matt Drudge is probably lying!!! There is no fine this year!!!" untilsome real analysts got on the line (e.g. the H&R Block people) who said "yep, that's about the state of things, if you're doing self-employed quarterly estimated taxes and the like. it's possible he is in fact overpaying, but there's really no formula the IRS has issued yet, so if he wants to be safe, that's what he'd do." and Drudge fears audits from the IRS, since he thinks that's exactly what they WOULD do to an administration critic.
[0] http://talkingpointsmemo.com/livewire/drudge-individual-mand...