Thank you all for the replies.
AmeliesUncle, I think you nailed it. The data entered on 1095-A ripples through to several places, including Schedule 1, Part II Adjustments to Income / Line 17 Self-Employed Health Insurance Deduction (vs. a deduction on Schedule C). So adding the premium rebate onto Schedule 1 definitely feels correct, specifically Part 1 Additional Income / Line 8z Other Income. The end result is the same as two other fudges I experimented with, I only owe $43 more federal / $8 more state. But this method is much more straightforward and defensible.
Again, thanks!
