Help Paying Marketplace Premiums: Challenges Estimating Income and Tax Consequences

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

For the 2022 tax year, you must repay the difference between the amount of premium tax credit you received and the amount you were eligible for.  There are also dollar caps on the amount of repayment if your income is below 4 times the poverty level.

Repayment Limits for Advanced Premium Tax Credits, 2022 Tax Year

Income as
percentage of
poverty line
Annual income
for an
individual
Repayment limit
for an
individual
Annual income
for a family
of four
Repayment limit
for other
taxpayers
Under 200% Under $25,760 $325 Under $53,000 $650
At least 200% but
less than 300%
$25,760 to $38,640 $825 $53,000 to $79,500 $1,650
At least 300% but
less than 400%
$38,640 to $51,520 $1,400 $79,500 to $106,000 $2,800
400% and above $51,520 or more None $106,000 or more None

While we have made every effort to provide accurate information in these FAQs, people should contact the health insurance Marketplace or Medicaid agency in their state for guidance on their specific circumstances.

The Henry J. Kaiser Family Foundation Headquarters: 185 Berry St., Suite 2000, San Francisco, CA 94107 | Phone 650-854-9400
Washington Offices and Barbara Jordan Conference Center: 1330 G Street, NW, Washington, DC 20005 | Phone 202-347-5270

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Filling the need for trusted information on national health issues, the Kaiser Family Foundation is a nonprofit organization based in San Francisco, California.