Federal penalty for individual mandate has been reduced to $0 as @puravidapto says.

Some states such as CA and MA, however, continue to assess penalties for failure to maintain MEC.  If your client is subject to penalties at the state level, you will still need to make the relevant entries from 1095-B.

The input for CA, for example, is under Credits > Premium Tax Credit (1095-A, 8962) > CA Premium Assistance Subsidy/Penalty and CA Form 3895 - Health Insurance Marketplace Statement.