Individual Mandate Penalty

[swji89 41]

... in other words, the fine you get based off of your tax return if you didn't have healthcare.

Me and my wife are planning on filing jointly for 2015 - as I got here in October and am awaiting AOS, I will be declaring myself a resident alien for the purposes of said tax return.

However, as I was not here for most of the year - and then only eligible for healthcare once I had applied for AOS meaning that we waited for the open enrollment for 2016 healthcare which we have got now, naturally - is there part of the tax return where I can indicate that, while I am declaring myself a resident alien for the year, I only got here in October so shouldn't be eligible for the fine (because I was (a) ineligible and (b) it was less than 3 months which is the grace period)?

Edited February 20, 2016 by swji89

[Nich-Nick 3,354]

From the IRS--

An exemption applies to the months that a person was:

*Without coverage for less than three consecutive months (Short coverage gap),

*A U.S. citizen who was a bona fide resident of a foreign country (or countries) or bona fide resident of the United States territories, a U.S. citizen or resident who spent at least 330 full days outside of the U.S. during a 12 month period, or a resident alien who was a citizen of a foreign country that has an income tax treaty with the U.S. that includes a nondiscrimination clause and who was a bona fide resident of a foreign country.

[swji89 41]

As ever, Nich Nick, you are a font of knowledge!

So, to summarise, as I am British, they don't take me into account. Thank you!

[Nich-Nick 3,354]

As ever, Nich Nick, you are a font of knowledge!

So, to summarise, as I am British, they don't take me into account. Thank you!

I haven't researched that so much, but it seems to be an exception to look into. I am pointing you to the IRS.gov to search for an answer.

[newacct 688]

The physical presence test (330 days out of the US in a 12-month period) can be applied to the 12 months before you came to the US (or 11 months before you came plus first month you were here), to make those months exempt.

[swji89 41]

Thanks, looking at the IRS website, it seems that either the substantial presence test (330 days) or the bona fide residency exemptions can be applied. It also seems as if the IRS deem this from any Form 2555s attached.