Year-end moves to protect your Obamacare subsidy

Updated November 2026

What you do before December 31 decides your 2026 income, and your 2026 income decides whether you keep your subsidy or repay it. These are the common moves to check before the year ends.

Before December 31

• Raise your 401(k) or 403(b) contributions from your last paychecks. Pre-tax contributions lower the income that counts. They have to go through payroll, so this one can't wait until April.
• Report income changes to the Marketplace now, so December's advance payment is right.
• Self-employed: if you use cash accounting, income you're paid in January counts for next year. Business expenses you pay in December count for this year.
• Investors: realized capital losses offset gains, and up to $3,000 of net loss offsets other income. Watch for year-end mutual fund distributions that add income.
• Roth conversions: the converted amount counts as income. If you're near the limit, consider waiting or splitting it across years.

Until April 15, 2027

Traditional IRA and HSA contributions for 2026 can still be made until April 15, 2027, and SEP-IRA contributions until your filing deadline. See how to lower your income.

These moves have tax effects beyond the subsidy. Confirm your plan with a tax professional.

Related guides

This guide is general information, not tax advice. Clawback Check is not affiliated with HealthCare.gov, any state Marketplace, or the IRS.