The has issued an explanation which U.S.citizens and foreign nationals are subject to the provision the Act, or the “ mandate.”
The requires anyone who is subject to the mandate to have for the entire year; to have a exemption; or to make a when they file their .
All U.S. citizens living in the United States are subject to the provision.
Children are also subject to the mandate. Each child must have or must qualify for an exemption for each in the calendar year. If the child does not, the adult or couple who claims the child as a will generally owe a for the child.
Senior citizens are subject to the provision. However, both A and C (also known as Advantage), qualify as .
Permanent residents and foreign nationals who are in the United States long enough during a calendar year to qualify as resident aliens for purposes are subject to the mandate.
Individuals who are not lawfully present in the United States are exempt from the individual mandate.
An immigrant with Deferred Action for Childhood Arrivals status is considered not lawfully present, so is exempt even if he or she has a social security number. These individuals should claim exemptions on Form 8965, Exemptions.
Foreign nationals who live in the United States for a short enough that they do not become resident aliens for federal income purposes are not subject to the mandate, even if they have to file a U.S. income return.
U.S. citizens living abroad are subject to the provision. However, if these citizens are not physically present in the United States for at least 3 within a 12- , they are treated as having for that 12- .
U.S. citizens who are residents a foreign country or countries for an entire taxable year are treated as having for that year.
Residents the United States territories are treated by law as having .
The has an online Interactive Assistant to help individuals see if they are subject to the individual mandate, as well as a set questions and answers about the provision.