<prompt> Human: I only made 3000 this year because I was in school during the spring semester.My insurance through the marketplace had a 200 or so discount but I forgot that the pre-tax discount was an estimate - something I dropped the ball on. The 200 subsidy I had for the last 12 months was based off of an 18000 figure I made in 2015 when I signed up last year for 2016.Since my total income this year of 3000 puts me below the poverty line it turns out I was not eligible for that tax break because I wasnt rich enough to get it.If anyone has any advice I would appreciate it. Ill owe about 20012 months worth to the IRS I think. I assume they let you setup payment schedules? Are there any forgiveness programs for this type of thing or something?Thanks  <response>: You will not have to repay any of the premium tax credits that you received. You may actually qualify for additional credits on your tax return. Check out IRS Form 8962 and InstructionsHeres an excerpt from the instructions regarding PTC eligibility for those with incomes below the Federal Poverty Level:You may qualify for the PTC if your household income is less than 100 of the Federal poverty line and you meet all of the following requirements. You or an individual in your tax family enrolled in a qualified health plan through a Marketplace. The Marketplace estimated at the time of enrollment that your household income would be at least 100 but not more than 400 of the Federal poverty line for your family size for 2016. APTC was paid for the coverage for one or more months during 2016. You otherwise qualify as an applicable taxpayer except for the Federal poverty line percentage.From your post, all of these criteria seem to be met. 