I have a similar question regarding the deductibility of premiums paid in 2018. I am self employed and operate on a cash basis. I am accustomed to being able to deduct health insurance premiums on my Schedule C. But this year I made three premium payments to a state exchange. One of these payments was made December 26, 2018 for coverage effective January 1, 2019. When I am in turbotax and filling out information connected with self-employment, the interview tells me not to enter the information there, but to enter the 1095-A information. The problem is, the 1095-A deals with COVERAGE, not premium payments. So it correctly states that my family had COVERAGE during November and December, but it omits the fact that I made a premium payment on December 26, 2018. Ordinarily a business can deduct that payment. But the 1095-A makes no mention of it, and I can see no other way to enter it.
