See? There's the problem. I did read the post and here's why I ask:
(From the article):
Under the law, the penalty for not buying health insurance is supposed to be capped at either the annual average Bronze premium, 2.5 percent of taxable income, or $2,085.00 per family in 2016.
A family of four (or five), with gross income of $20,000, will not have any taxable income (adjusted gross income) and will qualify for the EITC. If the working spouse gets insurance from his employer, but cannot afford the insurance offered for his wife and kids (if he wants to feed, house and clothe them), is he subject to the fine (Obama)/tax (USSC)?
I’m guessing but I suspect he’ll get coverage paid for by the rest of us.
Looks like that family would be exempt from penalties.
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(f) Household income below filing threshold—(1) In general. An individual is an
exempt individual for any taxable year for which the individual’s household income is
less than the applicable filing threshold.
(2) Applicable filing threshold—(i) In general. For purposes of this section,
applicable filing threshold means the amount of gross income that would trigger an
individual’s requirement to file a Federal income tax return under section 6012(a)(1).
(ii) Certain dependents. The applicable filing threshold for an individual who is
properly claimed as a dependent by another taxpayer is equal to the other taxpayer’s
applicable filing threshold.