Q: Will the IRS enforce the Affordable Care Act’s penalty for 2018 tax returns?
A: Yes, the individual mandate and its associated penalty are applicable to 2018 tax returns, as the repeal of the mandate penalty doesn’t take effect until after the end of 2018. The penalty still applies to people who were uninsured in 2018, and will be collected on tax returns that are filed in 2019.
Source: https://www.healthinsurance.org/faqs/does-the-presidents-executive-order-mean-the-irs-wont-enforce-the-individual-mandate-penalty/