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Individuals and families who received health insurance through Covered California in 2021 may need to repay all the California premium assistance subsidy received. This information is outlined in the instructions for the Franchise Tax Board form 3849, where taxpayers reconcile the subsidies. Due to the federal expansion in 2021 under the American Rescue Plan Act, applicable taxpayers are not eligible for advanced payment of the California premium assistance subsidy, meaning it must all be repaid.