Tax Facts

8857 / Are U.S. citizens who are not U.S. residents subject to the shared responsibility penalty?

Editor’s Note: The ACA individual mandate was repealed for tax years beginning after 2018. However, certain taxpayers may now be impacted by state-level mandates that mirror the ACA mandate.

In general, yes. However, a taxpayer may be exempt if he or she qualifies for the foreign earned income exclusion under IRC Section 911. Therefore, if a U.S. citizen who is living abro...

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