H1b and ACA Penalty

[JohnnyatChicago]

The taxpayer came to USA as f1 visa holder in 2014 and changed her visa to R1 in June 2016. but she did not have health insurance for obamacare in 2016.

I know she became a resident for tax purpose in 2016.

Is she exempt from the penalty from January through May in 2016? Or is she subject to the penalty for the whole year 2016?

Any input is appreciated.

[Pacun]

Use code C for the months prior to green card and pay the penalty for the other months.

[JohnnyatChicago]

Great.

I thought so.  Thanks for your input.

Have a nice day!