Any calculators for potential repayment of 2014 healthcare subsidies?

[tk2014]

As people are enrolling in the exchanges and estimating income in order to receive the Premium Assistance credit subsidies for health insurance I want clients to understand that if income increases they may need to pay back a portion of the subsidies when they file their 2014 tax return. I know there are calculators out there to calculate the subsidies, but does anybody have a link to a calculator for to calc the potential repayment?

[TaxGuyBill]

I would just use the Kaiser calculator twice. Once for what was estimated to the exchange, and once for the actual income. The difference would be the repayment (or additional credit).

http://kff.org/interactive/subsidy-calculator/

There are maximum repayments, based on the Federal Poverty Level (FPL).
The maximums are: $600 (<200%FPL), $1200 (200%-300% FPL) and $2500 (300%-400% FPL).

http://www.law.cornell.edu/uscode/text/26/36B#f_2_B

[taxmandan]

I've used the Kaiser calculator also, but it still doesn't take into account the non-working spouse getting a job in May and adding $20k to the household income. Or, with this great economy we have now, the end of year bonus of $5k that pushes income over the limit. Their crystal ball is fuzzy like all the rest of this insurance mess.

There are insurance agents who are setting themselves up for alot of pain next year. They are putting people in to private coverage if they don't qualify for the subsidy, yet next year if the taxpayer has a change in income and ends up qualifying for the subsidy they won't get it unless they are enrolled through an exchange. It seems like the agents aren't aware of that potential problem. I wouldn't want to have to explain why the client doesn't get that $5k subsidy because I advised them to take private insurance coverage.