At $100,000, $80,000 or $30,000 of 1099 income there is no PTC. It's $0 in each case. So it does not make sense that the health care premium deduction is reduced. I do think it is related to the PTC calculation, but I don't think it's doing it right. At each of the three income levels I mention PTC is $0. So it should not be reducing the health care premium deduction as I understand it! I do understand that the deduction + PTC can't exceed the premiums. But as I say, PTC is $0 in each case and the deduction is being reduced significantly below the premium for $80,000 of income.
