Unfortunately, the recapture of the Premium Tax Credit is based on your annual income, not the income month by month.
This means that many taxpayers who start the year off with little or no income, get the Marketplace insurance and the PTC, end up owing all the PTC back when they get a job halfway through the year which makes them ineligible for the PTC.
From the emphasis on months in the columns, it would not seem that way, but the instructions clearly base the payback of the PTC on your annual income.
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