It's structured as part of your taxes. If you got too much subsidy during the year, you'd pay the difference next April, if you got too little, you'd get the di

It's structured as part of your taxes. If you got too much subsidy during the year, you'd pay the difference next April, if you got too little, you'd get the difference back as part of your refund (or use it to offset the rest of your bill). You're supposed to be able to elect to take a lower subsidy than you expect to qualify for, if you want to make sure you don't end up with an oversized tax bill next April. Presumably this will be part of some form when buying coverage on the exchanges. We'll know what it looks like in a couple days...