It depends on whether or not you are required to file a U.S. tax return. In general, under IRS rules, foreign students who are in the U.S. temporarily to study under certain types of visas are exempt from filing taxes. If you are required to file taxes in the U.S., however, you are required to maintain health coverage. However, you might qualify for another exemption to the requirement. (26 U.S.C. 5000A; IRS,Individual Shared Responsibility Provision – Exemptions: Claiming or Reporting).