Whether the individual mandate to purchase health insurance and the penalties for not purchasing it will depend on whether the expatriate is either:
1) Eligible for the IRS’s foreign earned income exclusion, which means the expatriate must have a tax home (the general area of your main place of business or employment where you happen to be permanently or indefinitely engaged) in a foreign country, as well as be either a legitimate resident in that country, or
2) spend at least 330 days a year outside the United States.
Still not clear? I thought not. Let’s try again.
It’s complicated. Read the whole thing!