Moved to US in Oct and got insurance in Nov

[Kea]

Client married a woman from Mexico.  She came to the US in October 2014 (on fiance visa).  They got married one week later and she was added to his insurance on 11/1/14.  No penalties.  My first inclination was to check the box for full year coverage.  She had coverage for the whole time she was in the US (less 2 weeks).

 

I'm now leaning towards exception C for January - October.  But the qualifier on that is "Not a US citizen, not a US national, and not an alien lawfully present in the U.S.  She is in the US lawfully.

 

I know there is no penalty, just trying to figure out if I need to show a code or mark full year coverage.  Or something else.

 

Thanks

[jklcpa]

I would go with code C. From the instructions, wouldn't this first of the choices fit her situation? :

 

The individual is a U.S. citizen or resident who is physically
present in a foreign country (or countries) for at least 330 full days
within a 12-month period. You can claim the coverage exemption for
any month during your tax year that is included in the 12-month
period. For more information, see Physical Presence Test in Pub.
54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.

[Kea]

That's true. I was thinking in terms of her being in the US for 75 days in 2014 (only 220 days out of country). But, if you choose a different 12 month period, it should be OK.

So use exception C & mark for Jan - October?

Edited March 9, 2015 by Kea