I mean its right on the site at healthcare.gov come on it only takes a few seconds to look up...!!!!!!!! Here you go talk to your tax adviser for other answers.
Start with your adjusted gross income (AGI). You’ll find this on your most recent federal income tax return. For most people, you can just use your AGI as your ballpark estimate for Marketplace eligibility.
Where to find AGI on IRS tax forms:
Form 1040: Line 37
Form 1040 EZ: Line 4
Form 1040 A: Line 21
Add or subtract certain types of income
Some people may have to add or subtract items from their adjusted gross income to make a more accurate estimate.
Add the following kinds of income, if you have any:
Excluded foreign income
Nontaxable Social Security benefits (including tier 1 railroad retirement benefits)
Tax-exempt interest
Don’t include any Supplemental Security Income (SSI)
Now adjust your estimate for 2015
Remember, your eligibility for premium tax credits and out-of-pocket savings is based on your expected income for 2015, not your 2014 figures. So do your best to account for any changes you think will happen in 2015.
Consider things like expected raises, new jobs, or other employment changes; higher or lower tax deductions; and changes in income from self-employment.
Also account for any expected changes to your household, including gaining or losing tax dependents.
OMG. Thank-you, thank-you, thank-you. I have been searching for the answers all in one place like that. This is so darn complicated, but you made it crystal clear. Oh my. You've saved me from some real serious problems.
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