U.S. taxpayers residing outside the United States or residents of U.S. territories are treated as having essential coverage for any month if:
(A) the month occurs during 12 consecutive months where the individual is present in a foreign country (or countries) for at least 330 full days.
(B) the individual is a bona fide resident of any possession of the United States for that month.
U.S. citizens who are bona fide residents of a foreign country (or countries) for the entirety of a taxable year are treated as having minimum essential coverage for that year.