Does the gross long term capital gains amount get added back to modified adjusted gross income for determining ACA eligibility? What if you are in the 0 tax bracket LT

[Zbucklyo · Accepted solution]

Net (not gross) long-term capital gains are included in income when determining eligibility for premium tax credits under the ACA, or for determining how much of an advance premium tax credit you must pay back.  If your income is too low otherwise to qualify for the ACA, the net gains would also be included in that calculation.