I am also having trouble with this same issue.

Taxpayers are a joint couple with 2 Schedule C's. They paid ~$4K out of pocket and got Advance Premium Tax Credit of ~$11K. The full Premium Tax Credit is being repaid.

The primary taxpayer's Schedule C makes plenty of money for the deduction. The spouse's Schedule C has a loss.

Only the premiums paid out of pocket are flowing to Schedule 1 as a Sec 162(L) adjustment. The rest is flowing to Schedule A.

On the 1095-A inputs, i linked it to the primary taxpayer's Schedule C (the profitable one).

Any thoughts?