As a non resident US citizen you may apply for an exemption if you have Essential Cover from your overseas employer.
Do not assume you have opted out simply because of your non resident status. It's the IRS. It couldn't be that easy!
Health Care Exemption Form 8965 must be completed and filed with your annual tax return.
Should you fail to do this, you are potentially liable to a $600 fine. IRS publication 5187 "Health Care Law...What's New" explains the new rule in detail.
You may also find of benefit; IRS publication 54 "Tax Guide for US citizens and Resident Aliens abroad". Both publications and form 8965 can be found on the IRS website.
Please contact me if you have difficulties accessing the information or have any questions at firstname.lastname@example.org
Sales Director - Intl Schools & Aid Agencies