Do not file an amended return to receive the 2020 ACA Subsidy Penalty Waiver - Recovery Act.
The IRS clearly states at Premium Tax Credit: Claiming the Credit and Reconciling Advance Credit Payments:
We’re reviewing the tax provisions of the American Rescue Plan Act of 2021, signed into law on March 11, 2021.
Taxpayers who filed a 2020 tax return and reported an excess advance premium tax credit repayment on Line 29 of Form 8962, Premium Tax Credit, should not file an amended tax return only to get a refund of this amount. The IRS will provide more details soon. For the latest updates, check IRS.gov/coronavirus.
