Imagine you and your spouse have an annual income of $47,700. It costs $100 a month, or $1,200 a year, for you to buy health insurance through your employer. That’s about 2.5% of your income. It costs another $500 a month to add your spouse –— over 12.5% of your income. According to the IRS test, you and your spouse have affordable coverage because your coverage is only 2.5% of your income. It doesn’t matter how expensive your spouse’s coverage is – it could cost $2,000 a month and your family coverage would still be considered affordable.