Since I believe that 2017 will be the last year one will be able to receive a subsidy through the ACA, I am trying to figure out what would be my optimum income in 2017. I live on investment income only and have both long term gains and losses in my taxable accounts. So by selling holdings, I can make my annual AGI be anything from near zero to well over six figures. Initially my thought was just to keep income under $64,000 (400% of FPL for two people) to get the subsidy (about $18,000 for us). I could then take L/T cap gains up to $64k, paying no federal tax. But now I'm wondering if keeping income even lower than $64k would be a better choice.