From the U.S. Embassy in Panama:
Message for U.S. Citizens: Implications Overseas of Affordable Health Care Act
Dear American Citizens:
Many of you have questions about the implications of the Patient Protection and Affordable Care Act (ACA) for U.S. citizens residing abroad. In order to help answer them, the Department of State has posted on its travel.state.gov website information provided by the Department of Health and Human Services (HHS) and the Internal Revenue Service (IRS) with links to further information resources. You can read it at http://travel.state.gov/travel/living/living_1234.html#affordable
For general information about the ACA, visit the HHS website at http://www.hhs.gov/healthcare/index.html
For tax issues related to ACA, see the ACA page within the IRS website at http://www.irs.gov/uac/Affordable-Care-Act-Tax-Provisions-Home
Sincerely,
The American Citizen Services Team
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