I appreciate the explanation by dmertz. It matches what other experts have posted on this question. However, it produced a faulty result in my case. (I’m using TT IRS Free File.)
First I entered the data from Form 1095-A. TT filled in “self-employed health insurance deduction” (Sch. 1, line 16) with the correct number: my out-of-pocket payments for medical insurance minus the PTC. So far, so good.
Then I entered my dental insurance payments in the K-1 section as dmertz describes. This caused Sch. 1, line 16, to drop by a large, random amount — the opposite of what it should have done.
