First your corp has not been deducting the insurance premiums on their return but have been increasing the wages expenses by that amount (which gets you the same deduction ... but the wording is more correct this way) ... so in actuality you have been paying fed/state/FICA taxes on this benefit via payroll and getting an adjustment to income on the personal return.
Now you can continue this like you always have but the only difference will be the adjustment on the 1040 ... it will be reduced to reflect the credit taken in advance or on the return ... only the out of pocket amount will be an adjustment on the personal return. If I were you I'd reduce the payroll to only cover the out of pocket amount if you were to take the advance PTC.
