2. 위 1번과 관련 해외장기 체류 사실을 어디에 신고 해야 하는가: Your 2013 Federal Income Tax Return
If you're living outside the US, you don't have to purchase health insurance by the end of March, 2014, through what will be the newly established health insurance marketplaces in each state. And unlike other citizens residing in the US, you won't be penalized through a fine for not buying the mandatory insurance. In other words, if you're an American living abroad throughout 2014, you will be exempt from buying heath insurance and exempt from the penalty for not buying it.
How do you prove you're living abroad? You will be able to do this on your 2013 federal income tax return. If you don't file a US return you can check with your state healthcare exchange to find out how you apply for an exemption certificate.
http://voices.yahoo.com/how-does-obamacare-affect-americans-living-abroad-12246047.html