I got married on Nov 2016. my wife was a non-resident alien and didn't have health coverage before that. Does the health coverage exemption C apply if file joint return?

[luojirome]

And if we choose "Nonresident Spouse Treated as a Resident" in order to file joint tax return.

The description for exemption C is:

"A nonresident alien, including (1) a dual-status alien in the first year of U.S. residency and (2) a nonresident alien or dual-status alien who elects to file a joint return with a U.S. spouse. This exemption doesn't apply if you are a nonresident alien for 2016, but met certain presence requirements and elected to be treated as a resident alien. For more information, see Pub. 519."

I am not sure if this exemption applied or not.

[MiriamF · Accepted solution]

Yes, this exemption applies in your case.

As you have noted, a nonresident alien who elects to file jointly with a U.S. spouse qualifies for an exemption from the penalty for not having health insurance.

Although Publication 519 says that a non-resident alien who files married filing jointly with a U.S. resident is treated for tax purposes as being a resident for the whole year, this does not affect your spouse's ability to claim exemption from the provisions of the Affordable Care Act.

Check here for a list of the exemptions from the ACA and details about who qualifies.

[jlescoe]

What if I were single during most of 2017 and received ACA assistance/payments to reduce health care expenses and then I got married late 2017 to a Non US Citizen, she lives in Mexico and does not have a visa and has not been to the US. Do I have to repay the ACA prepayments/assistance I received during 2017?