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Thanks for the input. I checked Form 8962 and the 1095-A as entered in TurboTax. Yes, I did enter dollars and cents for the 1095-A, and yes, I believe I linked the 1095-A to my Schedule C  by checking the "I'm self-employed and bought a Marketplace plan" option.

 

When comparing Forms 8962 and 1095-A in TurboTax I see that the annual totals (which I understand TT rounds) are identical.

 

1095-A:

(Annual) enrollment premiums: 4495

(Annual) advance payment of PTC: 4479

 

8962

Line 24: Total premium tax credit: 4495

Line 25: Advance payment of PTC: 4479

 

So, I remain puzzled about where the $5 deduction/rounding error is coming from. I guess this is practice for my OCD brain. I went ahead and filed the return even with the small error, on the assumption that an extra $5 deduction was not going to swing my tax liability in any significant manner. Still, would be nice to know whether this is actually a rounding error, a TT bug that should be filed, or a mistake in my data entry somewhere.