There is no income limit for receiving the COBRA subsidy, BUT high-income individuals who take advantage of the subsidy face an increase in their income tax liability equal to the amount of the subsidy (subject to a phase-in formula). A “high-income individual” is a person whose modified adjusted gross income exceeds $125,000 ($250,000 for married individuals filing jointly). “Modified adjusted gross income” means adjusted gross income plus amounts excluded for US citizens and residents living abroad or in certain US territories. High-income individuals may elect to waive the subsidy.

To find out if you can purchase health insurance for less than your COBRA premium click here:Health Insurance for less than COBRA