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@abeachly

The PTC is calculated from it's own MAGI (calculated using the instruction worksheet).  Since unemployment income is part of 1040 Schedule 1, Part 1., I think it's safe to assume the adjustment to unemployment will be in Part 2., of Schedule 1.  So, AGI includes both.

 

The question then becomes if the IRS takes the additional step of adding the adjustment back into income as part of the MAGI calculation for the PTC, where they do add back in some adjustments to income but not all (they don't add back the IRA deduction or student interest for example).  So if they're intent is to only reduce taxes but not healthcare costs for 2020, they will have to make the change to the PTC instructions.