Self-employed health insurance deduction & Premium Tax Credit

[dlwrightandco]

Client received 1095-A with Part 3 Columns B & C filled in with zeros (it is the first time I've seen a 1095-A with zeros in B & C). I used the tax tool at health care.gov to get monthly ALCSP premiums and entered the info in Column B in program. Column A totaled $6180.68, column B totaled 9307.32, Column C $0. His Schedule  C net profit was 16,946. His Return reflects PTC of $6180 and Schedule 1 Self-employed health insurance deduction of $0. After reading various posts regarding self-employed health insurance and Premium tax credit, since program is only calculating PTC and no SE health insurance deduction I believe no adjustments need to be made (even though I tried to go through the Pub 974 Worksheet W, and both methods to figure self-employed health insurance deduction and PTC). Am I understanding this correctly?

[TaxGuyBill]

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@dlwrightandco wrote:

Column A totaled $6180.68,

His Return reflects PTC of $6180 and Schedule 1 Self-employed health insurance deduction of $0.

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That sounds correct.  If the total insurance cost $6180 and the PTC is $6180, then the SEHI deduction would be $0.

[dlwrightandco]

Thank you for confirming that for me.