Deductions & credits

i see your point.... but....

 

the government gave you that premium money based on the estimate of your income that you presented before the year began.  If your income ended up exceeded that estimate (and I don't know the formula), they are going to claw the money back. 

 

the benefit you received was a lower calculated premium that was based on the income you told them you expected to earn vs. what you ended up earning ; they are clawing back that benefit.