Which option I need to choose from section "Did anyone have a situation that waives the tax penalty for being uninsured?"
If you spent 330 days outside of the U.S. within a 12 month period that includes all or part of 2016, then you can use that as your exemption. There are other situations that are covered within this same realm. Please see the attached screenshot.
I have spent in the U.S. 259 days. I came to US in 04/16/2016 on L1-Visa and due to that fact I couldn't have insurance earlier.
As mentioned, it's 330 days during a consecutive 12 month period that includes at least part of 2016. Therefore, you arrived in the US on 4/16/2016. So from 4/16/2015 - 4/15/2016, did you live outside the U.S. for at least 330 days during that 12 month period?
Yes, in that period I have lived outside the U.S for 365 days.
Yes, in that period I have lived outside the U.S for 365 days.
Then please use the exemption in bold above. "Spent 330 days or more outside U.S."