Ok ... let me see if I can explain it ... when you take ACA insurance you have the option to take the credit in advance OR wait until you file your return to take it OR take some now and some later.
Since you took the credit in advance and your income exceeded what was allowed you must simply pay back the credit you were not entitled to on line 46 of the new Sch 2.
This means you paid more in insurance premiums out of pocket and as such you can use it on the Sch A if you itemize deductions or if you are self employed on the adjustment to income on line 29 of the new Sch 1. It is not added to your income and will not balance out the credit payback.
