Thanks for being so kind and trying to help. Believe me I think I have done everything that is legally available: I contribute to HSA maximum amount. I contribute the maximum to the 401k under my business name. I use all expenses allowed for the business. I contribute the maximum to a Traditional IRA for my wife. I used Tuition deduction instead of education credits in the past (not this year thanks to new tax law). These are all the adjustment to AGI I am aware of. I even made a mistake trying to be aggressive in reducing the AGI: I bought bunch of Municipal Bonds (instead of buying CDs) to reduce taxable interest income. Later I found out that IRS looks at the MAGI (Modified Adjusted Gross Income) not AGI for determining the Obamacare cliff. Every year something unexpected happens and I end up over the cliff by about few thousand. This year elimination of the Tuition deduction and MAGI mistake were the reasons for not qualifying.
