Question: Using my 2014 income projection, I will qualify for the enhanced silver plan. If the exchange uses my 2012 income, however, I will not qualify for that plan. If I’m not allowed the enhanced plan due to 2012 income, will my extra co-pays be refunded to me when I file my 2014 taxes?
Answer: Your estimated 2014 income is what counts in setting your initial subsidy eligibility. Your 2012 income is a benchmark. If those two numbers are significantly different, you will explain why. As for the cost-sharing reductions for which you may be eligible, there is no repayment nor refund at the end of the year. It is your responsibility to inform the exchange during the year if your income changes.