I have a question. I am sure I am going to owe back a lot of tax subsity this year. I made 35,000 this year and I believe this puts me in the 300% – less than 400% FPL. The max repayment is 1,250 (individual) and 2,500 (family) for this percentage. My question is if I file head of household, is that considered individual or family? It is just me and my 7 yr old. I do not want to file head of household and get slamed with the 2,500 fee. I dont know if head of household would be considered family. PLEASE HELP!!!