i******e
发帖数: 1811 | 1 自从报税dependent需要有保险否则罚款后，大家很少给探亲父母报税了。但其实这个
罚款可以豁免。我研究了以下，我们的探亲父母符合type 2条例来申请豁免罚款。
https://www.healthcare.gov/exemptions-tool/#/results/2017/details/resident-
alien
How to claim an exemption for U.S. citizens living abroad and certain non-U.
S. citizensIf any of the following situations apply to you, you may qualify
for a health coverage exemption:
You’re a U.S. citizen who either:
type 1
Spent at least 330 full days outside of the U.S. during a 12-month period OR
Was a bona fide resident of a foreign country (or countries) for a full tax
year
You’re a resident alien who both:
type2
Was a citizen or national of a foreign country with which the U.S. has an
income tax treaty with a nondiscrimination clause including (1) a dual-state
alien in the first year of U.S. residence or (2) a nonresident alien or
dual-status who elects to file a joint return with a U.S. spouse, AND
Was a bona fide resident of a foreign country for the tax year
type 3
You’re not lawfully present in the U.S. This includes "Dreamers."
If one of these applies to you, you don’t have to pay the fee for the
months you didn’t have health coverage. | g*******n
发帖数: 74 | | f*******n
发帖数: 12623 | 3 问题是符不符合bona fide resident of a foreign country | d********f
发帖数: 43471 | 4 yes, 只要任何连续１２个月内有３３０天不在美国就可以
【在 f*******n 的大作中提到】
: 问题是符不符合bona fide resident of a foreign country
| f*******n
发帖数: 12623 | 5 physical presence test和bona fide residence test是两回事。
如果连续１２个月内有３３０天不在美国，一般不会符合substantial presence test
，所以不是resident，所以根本没有这个罚款问题。只有在美国很多的父母才需要考虑
用bona fide residence。
【在 d********f 的大作中提到】
: yes, 只要任何连续１２个月内有３３０天不在美国就可以
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