My son and his family moved to England in July 2017. Can he get an exemption for health care coverage for those months - July through December?

[KarenJ · Accepted solution]

Unfortunately, your son and his family will not be able to receive the exemption for the 2017 months abroad as the exemptions the IRS provides are for  US citizens that are abroad for an entire calendar year or for 330 days in 12 months.

Exemptions for Citizens living abroad and certain noncitizens - You are:

• A U.S. citizen or a resident alien who was physically present in a foreign country or countries for at least 330 full days during any period of 12-consecutive months;
• A U.S. citizen who was a bona fide resident of a foreign country or countries for an uninterrupted period which includes an entire tax year;

Perhaps they can qualify under another exemption to ACA.  Please see the following website:

https://www.irs.gov/affordable-care-act/individuals-and-families/aca-individual-shared-responsibilit...