premium tax repayment question

[sdarave]

I know I cannot be the only one seeing this problem. I'm only throwing this out because I would like to engage other opinions and ideas. Here's the deal.
I have three clients having to repay the entire amount of subsidy. Through no ill intention on their part, additional income was had through the year making their income projection insufficient. The individual details don't matter, but is anyone aware of any way to mitigate this issue?
This is creating unreasonable hardship on these families. The additional income was from a sale of stocks they were not even aware of during the year.
thanks for your input!

[DaveO]

Contributions to an HSA or Traditional IRA will lower their AGI. Once you get them below a threshold; $64k for a married couple the repayment drops to a max of $2500. Different amounts for different situations but this may help.

[TaxGuyBill]

If the Traditional IRA and HSA contributions don't work, filing as Married Filing Separately could put one or both spouses' income under 400% of the FPL, which could limit the repayment.

That could be further be done by a combination of the methods (filing Separately AND a IRA contribution). If you combine methods, also be aware that if one (or both) spouses' income under 300% of the FPL, that will set the repayment limitation lower ($1500, rather than $2550) for that spouse.