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@abby wrote:

If the taxpayer is not being required to payback the excess PTC, then shouldn't their SE health deduction exclude that repayment amount and only give them credit for what was actually paid?

(I'm asking what the law is here...I know the logical answer and how to make it work in the software, but the IRS isn't about logic these days, if they ever were!))

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Although the IRS not issued any public guidance yet about this situation, Regulation 1.162(l)-1(a)(1) basically says the SEHI deduction would be the amount paid (after advance payments), plus any repayment (which is $0).

https://www.law.cornell.edu/cfr/text/26/1.162(l)-1