Medicare eligible professionals who do not successfully attest for 90 days of MU in 2014 will be subject to a two percent penalty in 2016. (CMS is expected to announce a hardship application soon for providers who were unable to meet MU in 2014 due to unavoidable issues such as natural disaster and issues with availability of certified EHR technology.)
For more info on MU requirements and the 2014 Flexibility rule, see: