In an age of dual working couples, it is not unusual for one spouse to decline group health coverage under an employer's plan because he or she is covered as a dependent. Amount of the tax. The $100 per day tax is imposed for each day a failure occurs until it is corrected. The tax applies separately for each individual affected by the failure. However, no tax is imposed if the failure is unintentional and corrected within 30 days after it is discovered (or should have been discovered). A maximum cap is imposed for unintentional violations. The tax may be waived if it is determined to be excessive relative to the failure involved.
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