So, an Obamacare subsidy is considered income?
Its considered “income” the way other government assistance is treated.
If you’re at poverty level, you don’t need to file a tax return. It would cost the government money to process it than it would receive in revenue.
My guess is if you don’t need the subsidy, then yes you would have to pay it back.
As as a betting man, I don’t see the IRS playing Uncle Scrooge here.