If you have to pay all or part of the Advanced Premium Tax Credit back (plus any after-tax health insurance premium payments), you can deduct it as part of your business expenses.
"Since you're self-employed, you are also permitted to deduct your portion of the health insurance premiums (total premium minus the premium tax credit your are permitted) as a business expenses. TurboTax will compute this amount and enter it on 1040 Line 29. If no amount amount is showing up on 1040 Line 29, go through the Personal >Health Insurance section again making sure to answer the question about being self-employed AND selecting the Schedule C to which you want to attach the deduction. When you are stepping through the questions, you have to click on "edit" when you get to the 1095-A data screen. The self-employment question is on the page after you have reviewed your 1095-a entries." -https://ttlc.intuit.com/questions/3084018-self-employed-health-insurance-deduction-vs-form-1095-a-en...
Please see attached photos for screenshots. Hope this helps. Good luck!
