Thanks. I had seen that but wasn't sure if I should enter the deduction there since the instructions state "don't include... health insurance purchased through a Health Insurance Marketplace (also known as an exchange). These premiums are entered on Form 1095-A." I purchsed my insurance through the marketplace. What I am deducting is only the amount of the premiums I paid that exceed the second lowest cost silver plan amount that is the benchmark for determining the net premium tax credit. In prior years I have applied an iterative calculation (because of a circularity issue between income and this adjustment) to arrive at the proper amount of this deduction, but for 2021 that apparently will not apply because my spouse collected unemployment, which for purposes of the calculation of the premium tax credit automatically places us at 133% of the federal poverty level. This results in a premium tax credit for the entire amount of premiums paid, but only up to the second lowest cost silver premium amount. Since our 2021 premiums exceed the SLCSP amount, I am taking the difference as a self-employed health insurance deduction (line 17 of Schedule 1).
