it's your 2014 income that the subsidies are based on though you will be asked for income information for previous years when applying for coverage. social security income does count toward your annual income. so too will ira distributions.
the health care act provides subsidies based on income. i am on medicare and i need health insurance for my wife. are the costs based on 2013 or 2014 income? are social security and ira distributions included for the income eligibility?