From what I understand too, I don't think you have to pay the full amount back if the following year if you get a refund... from what i "heard" (haven't read up on it) they just include it as income and you'll be taxed on it next year... I'm glad I work the crap job and my wife has the better one... we fall under that 80k... unfortunately for us, it just goes to diapers and formula...