Unfortunately, your insurance agent was wrong. The income is based on the entire year- this has always been a problem with Obamacare.
The amount of your excess APTC that increases your tax liability may be limited if your household income is less than 400 percent of the applicable federal poverty line, but you will have to repay all of the excess APTC if your household income is 400 percent or more of the applicable federal poverty line.
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