Since you did not enroll in 2024, you cannot enter anything for 2024.
The credit has nothing to do with your last years income is it strictly based on your income for the year you are enrolled.
I am not sure where you saw the note asking for permission to check IRS and extend in 2025? On the marketplace site? If this is where you saw it, then all you need to do at the end of the year is to call them and redo your application. It is better to update at the end of the year to be sure that you still qualify and also at the end of the year, you will have a better idea of what your income will be going in the 2026.
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