The guidelines say if insurance would be 8.16% of AGI, insurance is considered unaffordable.

Example:
AGI - $65,000.00
8.16% of AGI is $5304.00 or $442 per month

On marketplace insurance would be $800 per month.

Insurance would be considered unafforable and the exception would apply. Thus no penalty.

Am I missing something? or is this correct?

Linda F