top of page
Search
  • Writer's pictureDaniel Gray CPA

Health Care Coverage


US citizen and resident individuals must have health care coverage (Form 1095), have a health coverage exemption, or make a shared responsibility payment with their tax return.

If you are required to file a tax return, you do not have minimum essential coverage for yourself and everyone else in your tax household, and you want to report or claim a coverage exemption for yourself or another member of your tax household, one uses Form 8965 to report a coverage exemption granted, such as is the case for people who lived outside the USA (e.g., in Canada) all year.

Citizens living abroad coverage exemption applies if you were:

•A U.S. citizen or resident who spent at least 330 full days outside of the U.S. during a 12–month period;

•A U.S. citizen who was a bona fide resident of a foreign country or U.S. territory;

•A resident alien who was a citizen of a foreign country with which the U.S. has an income tax treaty with a non-discrimination clause, and you were a bona fide resident of a foreign country for the tax year


19 views

Recent Posts

See All

Tax AI vs Tax Pro

I tested out IRS's new Form 1042-S Data Integrity Tool at https://1042sdi.for.irs.gov/Account/LogIn?ReturnUrl=%2F This software program provides a no-cost standalone tool to assist in complying with

Stuck in IRS ITIN no-man's land

Canadians inherit pensions of deceased US resident relatives such as Teachers Insurance and Annuity Association of America (TIAA). IRS requires an ITIN letter saying the NRA already has (versus 'openi

bottom of page