No the payback of an Obamacare subsidy is not deductible as health insurance.
If your advance credit payments are more than the premium tax credit you are eligible for based on your actual income, you will need to repay the excess amount, subject to certain caps.
However, you still have the option to claim your actual health insurance payments as an itemized medical deduction Scheduleule A if you do not take the standard deduction.
The 2018
standard deductions are $12,000 if you are single or use married filing
separate status $24,000 if you are married filing a joint return and $18,000 if
you file as head of household.
