A quarter of plans under the Patient Protection and Affordable Care Act effectively discriminated against AIDS patients in 2014 by requiring high out-of-pocket payments for all HIV drugs in a key class.

A new guide provides a rundown of the forms individuals should be getting for the current tax filing season and the forms those people will have to file with the IRS.

The penalty is designed to encourage people to sign up for health insurance using the expanded options and financial assistance available under the law. The penalty would apply to about 2 percent to 4 percent of all taxpayers for 2014.