Hi Bill.  They definitely don't qualify for "not affordable" exemption.  Which makes me wonder why they aren't covered under husband's employer policy.  We are close to the  border, so perhaps  they get their medical  care there.  They wouldn't qualify for Medi-cal given hubby's current income.  I don't believe Medi-cal provides any 1095 documents anyways.  As mentioned, H&R Block has been filing them with a "C" exemption, but the notes they provide don't make a lot of sense to me.  Almost makes it sound like they are nonresidents, living in Mexico, which they are not.  They have been in the US for over 4 yrs.  I will ask about the Visas or Green cards.  They pretty much have to be here illegally to get the "C" exemption, right?  I HATE this part of the job!  Healthcare in tax returns.  Not my business.