Deductions & credits

On a federal tax return you are not receiving a penalty for not having insurance.  The penalty is a repayment of the Advanced Premium Tax Credit you received and as shown on the Form 1095-A and calculated on the Form 8962 Line 29.

 

Look at your tax return, Schedule 2 Line 2 Excess advance premium tax credit repayment , there should be an amount entered.  The amount from Schedule 2 Line 3 Flows to Form 1040 Line 17 as a tax liability.