Deductions & credits

Sounds like you had to pay back part of the subsidy.  If you went to an exchange for Health Insurance, and had to pay back some of the subsidy, part of the adjustment will flow to Schedule A.  I would not worry about any Medical showing up on schedule A.  You probably don't have enough Medical to deduct.  And most people are taking the Standard Deduction now anyway.  So it won't affect anything.

 

But if you have self employment income you can deduct it directly on the 1040 against your schedule C if you have a Net Profit.

 

If you enter the 1095-A and select the "Self-employed and bought a Marketplace plan" box, it will automatically include those premiums in the SE Health Insurance section.  

 

You can deduct self employed health insurance directly on 1040 Schedule 1  line 16 without going through schedule A and meeting the 7.5% floor.

 

Self-employed health insurance deduction goes on Form 1040 schedule 1 line 16, as long as the expense is not greater than your net self-employment income. If it does exceed your net self-employment income it gets split automatically. An amount equal to your net self-employment income goes on Form 1040 Schedule 1 line 16, and the remainder gets added in to medical expenses on Schedule A.