It does dump the excess onto Sch. A. You would think it would be the $366...but it is $374? Odd.

Here is a summary of the numbers:

Monthly Premiums = $14,985

Less: Advanced Premium Tax Credit $6,905

Add: Premium Tax Credit Payback $3,074

SE Health My Calculation = 11,154 (Also matches the annual contribution amount on Form 8962)

Software:

SE Health = 10,788

Sch. A Dump = $375