What "Coverage Exemption" on Form 8965 is appropriate for 2014 immigrant?

[shira 4]

My wife immigrated on March 7, 2014 under a CR1 visa and was immediately covered under my company's health insurance policy. But, obviously, she wasn't covered from January 1 through March 6, as non-immigrant aliens are not required to have coverage under the Affordable Care Act (not to mention, American insurance companies require Social Security Numbers to grant coverage, and ITINs [tax-filing numbers for non-resident aliens] aren't good enough). However, line 61 of form 1040 has a check-box "Full-year coverage," which the Form 1040 instructions says means:

If you had qualifying health care coverage (called minimum essential coverage) for every month of 2014 for yourself, your spouse (if filing jointly), and anyone you could or did claim as a dependent, check the box on this line and leave the entry space blank.

Well, obviously, my wife didn't have "minimum essential coverage" for the first 2 months of the year, so I can't check that box.

Now, form 8965 (the new form specifically for the ACA) allows filers to claim various exemptions from the "every month of 2014" requirement. Unfortunately, the instructions for that form don't list an exemption that appies to 2014 immigrants. There is an exemption "G" that reads:

Gap in coverage at the beginning of 2014 — You had a coverage gap at the beginning of 2014 but were either enrolled in, or were treated as having enrolled in, coverage through the Marketplace or outside of the Marketplace with an effective date on or before May 1, 2014.

That COULD be used for my situation, but a "coverage gap" usually means there was coverage both before and after the gap. And in any event, there are obviously 2014 immigrants who entered the U.S. and became permanent residents AFTER May 1, 2014, where that exemption would not apply.

A situation similar to mine clearly applies to all immigrants who become permanent residents in 2014, so I cannot believe that there isn't a "standard" answer out there to the question of what is the appopriate way to fill out the 2014 1040 to handle this situation?

[SilverJayDee 0]

I have a similar issue

I've been living in the US for 4 years, and in April I married my long term partner.

She then joined me on a ESTA for 2 months (30th April - 6 July) before returning to the UK and then receiving her H4 visa.

She then arrived in the US on the 22nd July.

I promptly tried to get her added to my company health insurance to only be told that it was outside open enrollment and there was no life qualifying event to allow me to get her coverage. I also tried through the exchange, but couldn't work out how to do this either.

What exemptions can I claim of 8965?

I think I can just claim H for the entirety of the year, as she missed the 2013 enrollment, so didn't get insurance through my company.

She also had Travel insurance from the UK so did have some health care coverage, does this count as MEC?

She is now covered so this won't occur next year.

[SilverJayDee 0]

shira - I also think that there is an exemption C that is applicable, but I don't know if once the person has passed the significant presence test if they then are unable to claim this.

Not a U.S. citizen, not a U.S. national, and not an individual lawfully present in the U.S. For more information about who is treated as lawfully present for purposes of this coverage exemption, visit healthcare.gov.