I believe he paid the marketplace insurance through the S Corp and the S Corp deducted the amount and put it on his W2 as taxable income and when he reconciled via the 1095-A on his personal return, he himself has to pay the credit back to the IRS.  He should definitely be able to claim the above the line SE Health insurance amount the company paid, but are you saying the APTC he now pays back cannot be considered  SE Health insurance unless the company pays it/reimburses him?  That would be in tax year 2023?  Thank you!