之前看过很多讨论，也爬过那个高楼
今天把2014和2015的8965 instruction对照了一下，发现去年的exemption C有改动：
最后一条新加的：
The individual is a nonresident alien, including (1) a dual-status
alien in the first year of U.S. residency and (2) a nonresident
alien or dual-status alien who elects to file a joint return
with a U.S. spouse. You can claim the coverage exemption for
the entire year. This exemption doesn't apply if you are a nonresident
alien for 2015, but met certain presence requirements and
elected to be treated as a U.S. resident. For more information
see Pub. 519.
所以如果说去年还是grey zone，今年已经有clarify
就是不知道如果父母不在美国的月份可以不交罚款吗？是不是算成not lawfully
present
自己修改一下
又看了一下，不对
那最后一条是对不满足resident alien的情况，就是说没有pass green card test or
substantial presence test
如果父母pass了substantial presence test就应该是resident alien，那还是有可能
用这条：
A resident alien who was a citizen or national of a foreign country with
which the U.S. has an income tax treaty with a nondiscrimination clause, and
you were a bona fide resident of a foreign country for an uninterrupted
period that includes an entire tax year;
