Trying to understand the ACA income reporting procedure

[BlueStreak]

4. OK. That makes sense, but how can you recapture deductible?

Let's say you thought your income would be $25,000, and that yielded a silver plan with $1000 deductible. And let's say by July you had $10,000 of charges, of which the insurance paid $9,000.

But in August 2014, your ship came in and your actual income for the year ended up being $50,000, which only entitles you to a $5000 deductible Silver plan. I understand you have to reconcile the subsidies with the IRS. But does this mean you have to repay the insurance company the extra $4000 of expenses that are no longer covered under the deductible?

This seems like an accounting nightmare.