Hi,I'm Miranda, and I'll be happy to help you with your question.
From what I have discovered through research, the subsidies aren't treated as income and won't be taxable. The subsidies can be taken up front as premium assistance credits to help reduce monthly insurance premiums (an equal amount will be paid to the insurance company every month during the year). However, if the subsidies aren't taken up front as premium assistance credits, they can be taken at tax time as tax credits on the 1040 return.
Now, for those who take the premium assistance credits up front, a statement will be issued at tax time to determine if the credit that was taken based on your estimated income and family size was correct, or if it was too much/too little based on your actual reported income for the year. If too little was taken, you may be entitled to a refund. However, if too much was taken, some may have to be paid back.
Here are some links that may be helpful:
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