As Kathryn mentioned above, the IRS states that you should not file an amended tax return only to get a refund of the Premium Tax Credit. They will release the information about how they will be taking care of the change in the ACA Subsidy Penalty. You should wait until a statement is released with the latest information. And as listed above, here is the link that will be updated with the latest information. With all of the changes in the tax law, much patience is needed.
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