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