U.S. citizens living abroad are subject to the individual shared responsibility provision. However, U.S. citizens who are not physically present in the United States for at least 330 full days within a 12-month period are treated as having minimum essential coverage for that 12-month period, regardless of whether they enroll in any health care coverage. In addition, U.S. citizens who are bona fide residents of a foreign country (or countries) for an entire taxable year are treated as having minimum essential coverage for that year. In general, these individuals qualify for the foreign earned income exclusion under section 911. Individuals may qualify for this rule, even if they cannot use the section 911 exclusion for all of their foreign earned income because, for example, they are employees of the United States. The exemption can be claimed on Form 8965 when you file your tax return.