 [ Symptoms ] our 23 year old will be filing independently in 2014 we will claim her in 2013 for the last time  will she then apply for health insurance as an individual after jan 1st and get a subsidy based on her income alone then would the remainder of the family have insurance based on husband wife and teenage son using my husband is income in 2014 as household income and a family of three [ Disease ] if you will no longer be claiming your 23 year old on your taxes she would use her 2014 estimated income to apply for a subsidy you are correct that the remainder of the family would be a family of three and would use the household income to see if you qualify for a subsidy