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Please begin with an informative title:

This is important, AGI, doesn't matter when it comes to the ACA, MAGI is what counts. If a family or an individual has MAGI deductions that they don't currently take, look to see if you can take them. If they do take them, they may be able to qualify for subsidies.

I am hearing from lots of people that are saying they just missed the cutoff for a subsidy, but that may not be the case. Something as simple as a IRA deduction can change everything.

This is in no way tax advice, talk to your tax planner/Prepper and call the ACA hotline.

Read this for more info:
http://laborcenter.berkeley.edu/...

Under the Affordable Care Act, eligibility for income-based Medicaid1 and subsidized health insurance through the Exchanges will be calculated using a household’s Modified Adjusted Gross Income (MAGI).

The Affordable Care Act definition of MAGI under the Internal Revenue Code and federal Medicaid regulations is shown below. For most individuals who will apply for health coverage under the Affordable Care Act, MAGI will be equal to Adjusted Gross Income.

Modified Adjusted Gross Income (MAGI) =

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