Are U.S. citizens living abroad subject to the individual shared responsibility provision?
Yes. However, U.S. citizens who live abroad for a calendar year (or at least 330 days within a 12-month period) are
treated as having minimum essential coverage for the year (or period). These are individuals who qualify for an
exclusion from income under section 911 of the Code. See Publication 54 for further information on the section 911
exclusion. They need take no further action to comply with the individual shared responsibility provision.

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