@yu0106
You are quoting the exception to the mandate to have health insurance which has nothing to do with your situation. When you applied for insurance thru the ACA you had to tell them your ESTIMATED annual income. Based on that amount you were given the choice to take the Premium Tax Credit either on your tax return OR in ADVANCE. If you choose to take the entire allowed credit and your income differed from the estimation you should have contacted the ACA to have the advance reduced. So on the tax return the ACTUAL annual income is now used to calculate the amount of credit you should have received ... so if you got too much in advance you have to pay some or all of it back. That was the agreement was when you accepted the reduction in premiums.
