With tax season underway, some Connecticut taxpayers are struggling with the Affordable Care Act mandate that all Americans must report their health insurance status on their federal income taxes. “It’s been a big source of confusion for some people,” said Karen Riccardelli of Riccardelli Accounting in New Canaan, who has been helping Connecticut taxpayers understand the law’s requirement that they carry health insurance or pay a tax penalty. Here’s what Connecticut taxpayers need to know. Do I need to pay the penalty? People who were uninsured in 2014 face a tax penalty – unless they qualify for an exemption.