I actually was told the 300% number by somebody I talked to when I called the Marketplace. This was actually for the 2016 tax year, we are still awaiting a ruling on us being able to refile because we were under extension until October of 2017, the IRS audit came in September 2017. We got a letter from the IRS saying there was such a backlog in ACA cases they wouldn't be able to consider anything until next month. My old accountant was not on top of the issue, we were in the exchange for the last 5 years and he didn't file the 1095a form, which we supplied him because it was in with everything he returned, which triggered the audit
