You forget the exemption clauses - found on Schedule 1313:
10.) Enter either Line 5 or Line 9 (whichever is less) - This is your Gross Health Surcharge (G.H.S.): _________
11.) If you are included on the Exemption List (found in Publication 17 Instructions), Enter the cumulative percentage as found on List): ____%
12.) Multiply Line 10 by Line 11 and enter results here (if Line 11 is zero enter 0.00): _________
13.) Subtract Line 12 from Line 10 and on Line 60 box c: _________.
Exemption List (Accumulate percentages and enter on Schedule 1313 Line 11:
a)Federal Official - 40%
b)Democrat Party Member - 25%
c)New York Times subscriber - 15%
d)Union Member - 20%
...
m)Occupation: Lawyer - 20%
n)Occupation: Teacher - 20%
...
z)Republican Party Member - Enter 0% on Schedule 1313 Line 11.
Hollywood glitteratti and sports figures that lean left should also be exempt.