nonresident: ACA penalty paid for 2015 taxes, now in 2016 I've lived abroad more than 330 days... When I filed in 2015, I had only lived abroad for roughly 120 days as of Dec. 31, 2015. This year, I am not required as a nonresident to pay the ACA penalty since I have lived abroad for over 330 days and counting now. Am I able to amend my 2015 taxes and receive a refund?