If you're already in employment, the start of the year is probably the best time to update your resume because at the close of last year you most likely received your job appraisal and
probably received a pay raise, bonus, or even an end of year promotion.
This is
probably of most concern to people who
received more income than they expected — perhaps because of a
raise, job change, lottery winnings, or other unexpected influx of cash — who would end up having to
pay most or all of their subsidy back to the government with their tax return.