To report the corrected SSA-1099, an amended return is still required. Report what amount of the refund was actually received, too.
Form 1040-X will show the Advanced Premium Tax Credit reduced on Line 9, Column B if it is not corrected to be included in Column A. Be sure to check Line 18 for accurately capturing what you have actually received so that the Refund or Amount You Owe correctly captures everything, including the corrected SSA-1099 reporting.
