Error Detail: if Form 8962, Line 1 'TotalExemptionsCnt' has a non-zero value, then Line 5 'FederalPovertyLevelPct' must be equal to Line 3 'HouseholdIncomeAmt' divided by Line 4 'PovertyLevelAmt'  The calculation on the Form 8962 is exactly correct, but the e-filed return keeps rejecting with that error code.