Do i have to pay for 28 year old dependents health care based on his annual income or mine?

[hdhawg]

when 28 year old signed up for obamacare through marketplace insurance they based the payments on his annual income and not mine.  now irs says since filed on my taxes i have got to payback all premiums based on my adjusted gross income and not his

[TaxGuyBill]

Was his income significantly less than he expected?  He would have only been able to receive Advance credits (which you are needing to repay) if he told the Marketplace his income was going to be over $11,880, but you are generally only able to claim him as a dependent if his income is under $4050.

[Vanessa · Accepted solution]

Yes, if you are claiming him as a dependent the Premium Tax Credit will be based on your income instead of his. This means if his income was low enough to qualify for the credits, and yours is not, you would end up paying the tax credits back.