I've talked about this a few times, like when some poor family had to payback $ 14,000. Never mind 401%, the cliff is 400% plus 1 dollar
At that point you do everything possible to reduce your AGI. IRA's and HSA's if possible and it's not past April 15th, write off a bad debt, report a business loss for that network marketing business you started and forgot about......
You could have planned everything perfectly and your AGI is just below the threshold, then on December 31st at 11:59 PM you hit a slot jackpot for $ 2,000, baddafuckingbing you're baddafuckingFUCKED. Welcome to libtardville, home of the clueless wonders