Health Insurance and Your Federal Income Tax Return

What’s the most I would have to repay the IRS?

Published: Jul 15, 2020

For the 2024 tax year, if you underestimated your income and received a larger tax credit than you were eligible for, you must repay the difference between the amount of premium tax credit you received and the amount you were eligible for. However, there are dollar caps on the amount of repayment you owe if your income is below 4 times (400%) the poverty level.

Repayment Limits for Advanced Premium Tax Credits, 2024 Tax Year

Income aspercentage of federalpoverty levelMaximum repayment amountfor a single taxpayerMaximum repayment amountfor othertaxpayers
Less than 200% FPL$375$750
200% toless than 300% FPL$950$1,900
300% toless than 400% FPL$1,575$3,150
400% FPL and aboveNo limit; repay entire amount of excess tax creditNo limit; repay entire amount of excess tax credit