The individual is a nonresident alien, including (1) a dual-status alien in the first year of U.S. residency and (2) a nonresident alien or dual-status alien who elects to file a joint return with a U.S. spouse. You can claim the coverage exemption for the entire year. This exemption doesn't apply if you are a nonresident alien for 2015, but met certain presence requirements and elected to be treated as a U.S. resident. For more information see Pub. 519.
第11条： 11. Are all individuals living in the United States subject to the individual shared responsibility provision? All U.S. citizens living in the United States are subject to the individual shared responsibility provision as are all permanent residents and all foreign nationals who are in the United States long enough during a calendar year to qualify as resident aliens for tax purposes. This category includes nonresident aliens who meet certain presence requirements and elect to be treated as resident aliens. For more information see Pub. 519.
最后一个疑问就是，他们在中国的时间是有中国的保险，又查了下： Foreign coverage. In general, coverage provided by a foreign employer to its employees and related individuals is minimum essential coverage
上面的链接里也有：For this purpose, minimum essential coverage includes a group health plan provided by an overseas employer and certain expatriate health plans.
8965里还专门说：Form 8965 is used only to claim and report coverage exemptions. Don't use it to report minimum essential coverage even if you are unable to check the Full-year coverage box on your tax return.
【 在 joy2008 (love yoga~) 的大作中提到: 】 : 没什么回帖，自己更新一下，见楼下 : 之前看过很多讨论，也爬过那个高楼 : 今天把2014和2015的8965 instruction对照了一下，发现去年的exemption C有改动： : 最后一条新加的： : The individual is a nonresident alien, including (1) a dual-status : alien in the first year of U.S. residency and (2) a nonresident : alien or dual-status alien who elects to file a joint return : with a U.S. spouse. You can claim the coverage exemption for : the entire year. This exemption doesn't apply if you are a nonresident : alien for 2015, but met certain presence requirements and : ...................
你可以仔细读读我最后更新的那个链接，里面明确说需要交罚款的： all foreign nationals who are in the United States long enough during a calendar year to qualify as resident aliens for tax purposes.
没什么回帖，自己更新一下，见楼下
之前看过很多讨论，也爬过那个高楼
今天把2014和2015的8965 instruction对照了一下，发现去年的exemption C有改动：
最后一条新加的：
The individual is a nonresident alien, including (1) a dual-status
alien in the first year of U.S. residency and (2) a nonresident
alien or dual-status alien who elects to file a joint return
with a U.S. spouse. You can claim the coverage exemption for
the entire year. This exemption doesn't apply if you are a nonresident
alien for 2015, but met certain presence requirements and
elected to be treated as a U.S. resident. For more information
see Pub. 519.
怕误导大家，把原帖的不对的地方删掉了，自认为做了很多功课。见下面的更新，都是irs官网和instruction里的原文。
说白了，irs不可能既让你享受resident的报税的benefit，又让你exempt责任
exemption C里的bona fide resident主要是用于美国居民在国外工作的情况
自己研究了两天，找到了这个依据：https://www.irs.gov/Affordable-Care-Act/Individuals-and-Families/Questions-
and-Answers-on-the-Individual-Shared-Responsibility-Provision#Minimum%
20Essential%20Coverage
第11条：
11. Are all individuals living in the United States subject to the
individual shared responsibility provision?
All U.S. citizens living in the United States are subject to the individual shared responsibility provision as are all permanent residents and all
foreign nationals who are in the United States long enough during a calendar year to qualify as resident aliens for tax purposes. This category includes nonresident aliens who meet certain presence requirements and elect to be
treated as resident aliens. For more information see Pub. 519.
所以父母作为resident ailiens，成为我们dependent报税是要交这个individual
shared responsibility
最后一个疑问就是，他们在中国的时间是有中国的保险，又查了下：
Foreign coverage. In general, coverage provided by a foreign employer to its employees and related individuals is minimum essential coverage
上面的链接里也有：For this purpose, minimum essential coverage includes a
group health plan provided by an overseas employer and certain expatriate
health plans.
所以我觉得他们不在美国的月份是不用再填一份8965 report exemption。就是说按照
worksheet算出来美国的月份的罚款，填在1040里的Health care: individual
responsibility，是不是就行了
8965里还专门说：Form 8965 is used only to claim and report coverage
exemptions. Don't use it to report minimum essential coverage even if you
are unable to check the Full-year coverage box on your tax return.
【 在 joy2008 (love yoga~) 的大作中提到: 】
: 没什么回帖，自己更新一下，见楼下
: 之前看过很多讨论，也爬过那个高楼
: 今天把2014和2015的8965 instruction对照了一下，发现去年的exemption C有改动：
: 最后一条新加的：
: The individual is a nonresident alien, including (1) a dual-status
: alien in the first year of U.S. residency and (2) a nonresident
: alien or dual-status alien who elects to file a joint return
: with a U.S. spouse. You can claim the coverage exemption for
: the entire year. This exemption doesn't apply if you are a nonresident
: alien for 2015, but met certain presence requirements and
: ...................
谢谢自问自答的分享。
既然是resident alien可以用条款c，那不在美国的月份更可以用条款c了。 个人觉得
， 把全年挑勾就行了。
你可以仔细读读我最后更新的那个链接，里面明确说需要交罚款的：
all foreign nationals who are in the United States long enough during a
calendar year to qualify as resident aliens for tax purposes.
之前认为可以用exempt C是不适用于这种情况的，但他们不在美国的月份其实是有国内保险的，我个人认为都不用填8965，只要算了在美国月份的罚款就行
【 在 abcz1102 (abcz1102) 的大作中提到: 】
: 谢谢自问自答的分享。
: 既然是resident alien可以用条款c，那不在美国的月份更可以用条款c了。 个人觉得
: ， 把全年挑勾就行了。
我觉得是
【 在 chenm003 (CTCA) 的大作中提到: 】
: 保险这块还是很头痛，今年加这行后只能交罚款了吧
能不能承受应该按你的gross income，如果要一起报税的话
【 在 chenm003 (CTCA) 的大作中提到: 】
: 我仔细看了下，因为父母年龄大，一个月要2000多保费（最低$1055/人），所以我可以
: 选择“豁免A：不可承受的保险支出”
good point.
【 在 chenm003 (CTCA) 的大作中提到: 】
: 是的，按照8.05%比例算
: 正好我单身加父母，保费过10%以上（他们俩一年保费20000多，除非年薪25万以上才低
: 于8%）
试了试，好像不太容易满足
【 在 Boshi (博士) 的大作中提到: 】
: good point.