No, you will not be required to repay the premium tax credit when you file your tax return. There is a special rule to protect people in your circumstance. If the Marketplace found your estimated income made you eligible for premium tax credits at the time you enrolled, but your income later fell below the minimum income eligibility level ($15,060 for an individual in 2024), you are still eligible for the tax credits you received last year. To benefit from this special rule, advanced premium tax credits must have been authorized and paid for at least one month during the year.