Susan is a single taxpayer, 26 years of age, with AGI of $28000 and no tax-exempt income. She did not have minimum essential coveratge for 9 months in 2014. Compute Susan\'s individual shared responsibility payment for 2014. Solution Susan\'s individual shared responsibility payment for 2014 shall be equal to 9% annual rate on its AGI Hence Susan\'s individual shared responsibility payment for 2014 shall be =28000*9%*9/12 =$1890.