Affordable Care Act and the International Taxpayer

If you are a U.S. citizen or resident alien living abroad, or a foreign person living in the U.S., you may be affected by the Affordable Care Act (ACA). Please go to the Affordable Care Act (ACA) Tax Provisions website for details.

The following are frequently asked questions (FAQs) that may be of interest to the international individual taxpayer.

Individual Shared Responsibility Provision

For information about individuals living in the United States, including foreign nationals, see Q11.

For information about U.S. citizens living abroad, see Q12. Also, see page 16 (U.S. Citizens Living Abroad) of Publication 5187, Health Care Law: What's New for Individuals & Families.

For information about residents of territories, see Q13.

Additional Medicare Tax

For information about nonresident aliens and U.S. citizens living abroad, see Q6.

Net Investment Income Tax

For information about the meaning of modified adjusted gross income, see Q4.

For information about individuals not subject to the Net Investment Income Tax, see Q5.

For information on whether tax credits, including the foreign tax credit, reduce the Net Investment Income Tax liability, see Q17.

Expatriate Health Coverage Clarification Act of 2014 (EHCCA) Guidance (PDF)

On June 10, 2016, the Department of Labor, the Department of Health and Human Services, and the Internal Revenue Service issued proposed regulations that provide guidance for expatriate health plans, health insurers, and qualified expatriates. This guidance generally provides that most ACA provisions do not apply to expatriate health plans covering individuals traveling to or from the United States. For more details, see the Expatriate Health Plans section under Tax Provisions for Individuals on the Affordable Care Act (ACA) Tax Provisions page.