Bill, YES!!! That makes total sense to me and cogently addresses my entire line of questioning. I very much appreciate the time you took to formulate your reply. I only wish the Idaho form instructions provided a little more beef surrounding this section. There is not a single mention of how to factor in PTC/APTC into the values that get placed into the worksheet. But, my inner alarm bells were going off that I somehow needed to reconcile the PTC against what I paid out-of-pocket and your answer confirms it and lines up with every common sense perspective I've suspected should apply here. On a positive note, Turbo Tax DOES seem to properly handle this, but the "math behind the scenes" is not transparently available to me like in some older versions years ago where you could inspect program calculation methods and "data sources" a bit with right clicks. Oh well!
THANK YOU and may 2021 and the future be good to you and your family:-)
