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