(Bloomberg) — Tax season isn't supposed to be fun. But if your civic duty feels extra unpleasant this year, you're not imagining things.

Here are four reasons this tax season really is the worst: Obamacare created a new hassle.

About 7 million people bought insurance through an Obamacare marketplace and received subsidies, which were based on their estimated incomes. More than half of those folks underestimated their incomes — and now they owe. According to H&R Block, their refunds were cut by an average of 17 percent, or $530. The one-third that overestimated their 2014 pay are seeing their refunds rise $365.

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