I am hoping someone can assist me with this.  I called customer service but they were less than helpful (go figure!).

Here are the facts.  Client has been self-employed for years and income from this business increased significantly in 2021 to $250000.  Spouse does not work and there is no other income.  Insurance costs from 1095 Column A total $20360.  Column B amounts exceed those in column A.  There were advance credits in column C of $4328.  Form 8962 shows client needs to repay the $4328 in premium credits.  So far so good.

Since client income is well over 400% of poverty level, I am thinking his SE health ins deduction should be $20360.  Yet, health insurance worksheet, you know the one which does NOT show any of the calculations and says not to enter anything on the worksheet if a 1095A is present, computes the SE health deduction to be $18732, and is putting $1628 on Schedule A as an itemized deduction.

I asked customer service to show me how the program is computing the $18732 and after an hour plus I was told that was the answer and to fill out the worksheets in the instructions and to call IRS to see how it is computed.  TOTALLY UNACCEPTABLE RESPONSE!

I did fill out the worksheets and did come to $20360.  My thinking is the deduction should be the amount of the insurance, less the APTC from column C, plus the credits repaid from form 8962, or $20360-4328+4328=$20360.

Am I missing something obvious here?  Or is there another program error here?  I have a theory what the problem could be but want to make sure I am not missing something before sharing my hypothesis.

Thanks in advance!

BTW, I did a calculation challenge on a different issue a few years back and am still waiting for Intuit to respond so not interested in doing that again.