You are correct as there is no involvement with the S corporation and the shareholder in terms of payment.  Shareholder paid the premiums himself, out of pocket.  I've entered on screen 39 (as he was enrolled he CA Care but received no PTC).  In that screen, I've linked it with the W2 he received from S corp.  This is then generating, I believe, the SE insurance deduction on line 16, Schedule 1.  However, the question I still have, is if the QBI flow through income from the S corp is reduced by this amount?Form 8895 instructions refer to SE insurance as one item not included in the QBI calculation, but doesn't elaborate as to if it is paid personally, it need to be deducted out.