Bizlady, I have been wondering the same thing. In my projected (2014) income tax spreadsheet, I have been unable to include how the ACA subsidy will work its way into the Form 1040 yet. For now, I have been assuming the subsidy will reduce my deductible medical expenses on Schedule A (possibly making me not even file a Schedule A). I hope the IRS will have Schedule A and Form 1040 available to view before the end of this year in case I need to make any last minute acts to minimize my 2014 tax liability.
Retired in late 2008 at age 45. Cashed in company stock, bought a lot of shares in a big bond fund and am living nicely off its dividends. IRA, SS, and a pension await me at age 60 and later. No kids, no debts.
"I want my money working for me instead of me working for my money!"