WASHINGTON (AP) — The cost of being uninsured in America is going up significantly next year for millions of people.

It's the first year all taxpayers have to report to the Internal Revenue Service whether they had health insurance for the previous year. It's a requirement under President Barack Obama's law.

Those who were uninsured face fines, unless they qualify for one of about 30 exemptions, most of which involve financial hardships.

The Supreme Court ruled in 2012 that the coverage requirement and its accompanying fines were constitutionally valid. In 2015, all taxpayers will have to report to the IRS on their health insurance status the previous year.