ACA Filing Income Taxes Deadline or Extension

guy bought ACA plan with premium subsidy and copay/deductible assistance for 2016. Did again for 2017. ACA sends email saying if does not complete taxes by April deadline, may lose subsidy. (did not previously have to submit income documentation) (on applying he did not authorize medicare to check tax data)

He was planning to do extension. Does he have to get taxes done or is that just preferred.

Or does he have to file taxes in April? thanks
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