I´m Spanish and I worked in US, last july I left I need to do the tax for the first 6 months. My problem is with the insurance, which waiver I need to select?

[jtax]

Did you have insurance while you were in the US? When did you arrive in the US and when did you leave? One exemption is if you spent 330 days outside of the US starting or ending in 2017 (not all in 2017).

[mllopartcat]

Yes, totally leagal during the last 3 years I was there, I spent from November 2013 till July 2017 in the US as I said, totally legal with insurance and made all my taxes. On 1st of July I left the country for good. I paid my iunsurance from Jan . to June and now I'm working at Spain paying the health insurance here.

Thanks

[jtax]

This is surprisingly complex for such a simple issue. It's not clear your case was thought of. Certainly not explained.

The easiest thing is simply to say you had qualifying coverage for the whole year. This seems like it is ok because IRS Publication 974 ( https://www.irs.gov/pub/irs-pdf/p974.pdf ) page 13 says qualifying ACA coverage includes "Coverage under a group health plan provided through insurance regulated by a foreign government if: a. A covered individual is physically absent from the United States for at least 1 day during the month." [All coverage/penalties/exemptions are done month by month.]

Another alternative is to use exemption code C on form 8965 ( https://www.irs.gov/pub/irs-pdf/i8965.pdf page 3), which is TT's you were absent from the US for 330 days. Note the 330 days do not all need to be in 2017 or be consecutive. They simply must include one day in 2017. So you could file an extension and file your taxes when you had been out of the US for 330 days.