Generally, the tax penalty or too much Advance Premium Tax Credit received is deducted from your refund.  However, if the amount is greater than your refund you will need to either pay in full by April 17, 2018 or use one of the payment plan options available from the IRS.  You can do this by selecting installment agreement at the final section in TurboTax or you can click here and go directly to the IRS site to apply. https://www.irs.gov/payments/online-payment-agreement-application