Line 1 is not supposed to include amounts already included on Form 1095-A. This line should include premiums paid in excess of the amount on Form 1095-A, if any. In my case, the premiums I actually paid were $143 more than what was shown on Form 1095-A. This is because the plan I picked contained some coverage above and beyond what the ACA mandated. The problem I am having is that TT is adding this $143 back in to the MAGI calculation on Form 8582 (Passive Activity Loss Limitation), which it should not. TT refuses to admit the error.
