You are correct. There is no mention of the special rules that were for Tax Year 2020 because at this time there is no assumption that that special circumstance for unemployment will apply for Tax Year 2021. The special unemployment rule was for Tax Year 2020.
"The IRS recently announced that, for tax year 2020, taxpayers with excess APTC for 2020 are not required to file Form 8962, Premium Tax Credit, to reconcile their APTC with the amount of PTC they may claim for 2020. They should not report an excess advance Premium Tax Credit repayment on 2020 Form 1040 or Form 1040-SR, Schedule 2, Line 2, or file Form 8962.
Eligible taxpayers claiming a net Premium Tax Credit (net PTC) must file Form 8962 when they file their 2020 tax return. If the taxpayer's PTC computed on the return is more than the APTC paid on the taxpayer's behalf during the year, the difference is a net PTC. See the Form 8962, and its instructions for more information"
Advance payments of the 2020 Premium Tax Credit IRS
I emphasize the Tax Year that the rule applies as this forum can be read at any point and sometimes it is confusing for those who do not spend all their time doing taxes to remember that Tax Year 2021 gets filed in 2022.
As we get closer to the new filing season I would keep an eye on the IRS Premium Tax Credit page for this phrase "Reporting changes in circumstances" to see if there are other impacts for the your 2021 tax return.
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