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In response to "The fee is $95 in the first year, payable in 2015. -- (link)" by mara

or 1% of adjusted gross income (after deductions), whichever is higher.

I had to confirm this was AGI rather than gross income with the reps there. It is not mentioned anywhere that I can find.

The minimum is $95 per adult, $47.50 per child, for a maximum of $285 for a family.

If your AGI is over $28,500, the fee will be 1%. At least that is what I understand so far.


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