My husband and I are self-employed in our own business. We pay out of pocket, not through our business for our health insurance, because that tax rules do not allow our business to do this.
Our work is inconsistent, sometimes good, sometimes not. So for 2014, we had a (joint) AGI of around $57000 (which includes a deduction for $12,000 for paying for our own health insurance) which would qualify us for subsidies, because we had a less than stellar year.
We have always had health insurance, never not, but did not enroll for subsidies because we didn’t know we would have a bad year.
1st question: Can we retroactively get subsidies?
2nd question: The deduction for health insurance is what brings our AGI below into the subsidy level. Therefore, by getting a subsidy we might not qualify for the subsidy, correct? For example if we had a subsidy that paid half of that $12000, then we would deduct only $6000 and our AGI would have been $63,000.
We have health insurance for 2015 I believe at the silver lever.
Third question: can one enroll for a subsidy and not take it and, if it is in play, get the refund at the end of the year? It is such a moving target for us, what we will make each year.