Enter the full $4,800 premium amount. You can deduct both your health insurance premiums and the repayment amount you paid. The IRS states, any repayment of the Advance Premium Tax Credit is considered to be a premium payment in the same tax year.
There are repayment limitations. So if your income is below 400% of the federal poverty level, your repayment amount will be reduced. See attachments below. If your repayment is capped, then your medical expense deduction will need to be reduced to the actual repayment amount applied on your return.
