Sub-S Shareholder has increased wages in Box 1 of W-2 reporting $14,000+ of SE Health paid by the corporation on his behalf.  He also received a 1095-A with APTC paid in 2022 of $4,100.  The 1095-A, Column A indicates the $14,000+ premiums paid that are included in Box 1 of the W-2.  The Form 1095-A is linked to the S-Corp K-1 and the Medicare Wages are entered on the SE Health Worksheet.  The $4,100 APTC is subject to full repayment because MAGI is well over 401%

The SE Health Insurance deduction is calculated at $14,000+, the amount listed on the W-2.  It seems like the $4,100 of APTC repayment should also be eligible for the SE Health deduction since they are repaying the full amount on Schedule 2, but Proseries isn’t calculating it that way.

Or is the $4,100 repayment not eligible for the SE deduction because that amount was not included in Box 1 of the Shareholder’s W-2? 

I started in on the arduous Pub 974 worksheet calculations and Rev Proc 2014-14 over an hour ago with no solid answers.  

At the very least, shouldn’t Proseries carry the $4,100 APTC repayment to Schedule A as a medical expense?  It’s not showing up there either…

Are we missing something here??