If you were a nonresident alien for the first 3 months of last year, then you would be exempt. If you are a US citizen who was overseas for at least 330 days in a 12 month period or for an entire tax year (2016), then you would be exempt. Please see attached link to the exemptions available. Health Care Exemptions
Or you may qualify for a health coverage exemption:
- You’re a U.S. citizen who either:
- Spent at least 330 full days outside of the U.S. during a 12-month period OR
- Was a bona fide resident of a foreign country (or countries) for a full tax year
- You’re a resident alien who both:
- Was a citizen or national of a foreign country with which the U.S. has an income tax treaty with a nondiscrimination clause including (1) a dual-state alien in the first year of U.S. residence or (2) a nonresident alien or dual-status who elects to file a joint return with a U.S. spouse, AND
- Was a bona fide resident of a foreign country for the tax year
