“Americans abroad are only exempt if they are outside the US for 330 days per year or if they become residents of US territories, like Puerto Rico.  These are pretty strict requirements and are similar to those for the federal income tax for Americans living abroad. As you know, Americans are the only people on the planet who are subjected to a system of citizenship based taxation that is actually enforced.  Similar to the exemptions for Obamacare, there are certain exemptions to the federal income tax for Americans living for more than 330 days per year and for those who become residents of Puerto Rico.”

https://www.internationalman.com/78-global-perspectives/1023-internationalize-to-escape-obamacare

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