Hi Karen,

It is my understanding that you would not benefit from incorporating and paying yourself as an employee.  I don't think you would qualify for the small business tax credit because you own the business.  Of course, I'm assuming that you don't have other employees for whom you would be providing insurance.

Your income should make a difference.  I believe that is the basis for the amount of subsidies you would qualify for to reduce the cost of your insurance.  I think the fluctuation in your income could be a bit of a problem.  If it turns out you made more than what you estimated, and you didn't really qualify for the amount of the subsidy you received, the IRS will "claw it back" when you file your taxes.  Not sure that is a big concern, but be aware of that if it seems you are making more money that you thought when you applied for the subsidy and realize that you might owe some of that back.

Best,
Robert A. Franco
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