 [ Symptoms ] my tax return for 2012 will show 10 000 more than my retirement annuity since it included the last check from my job this will unfairly put me at a higher rate for health insurance than i am earning in 2013 how can i qualify for a lower rate based on my actual income beginning 2013 [ Disease ] you can provide your estimated income for 2013 and use that to see if you qualify for a federal subsidy if there are any discrepancies between your estimate and your actual income once you file your taxes you will want to let your state marketplaceexchange know so they can adjust any subsidy you are receiving