I just received a MLR rebate check for my 2016 health insurance, purchased in the individual market. For 2016, I took the standard deduction, but I did receive an Advance Premium Tax Credit (APTC). Some sources suggest that taking the standard deduction would mean that this rebate is not taxable. On the other hand, I believe the APTC only goes back to 2014, and these sources predate that. If the Federal government doesn't want to claw back part of the rebate, that seems odd to me, since they paid for part of the insurance originally. Are there any tax consequences for either my 2016 or 2017 tax returns?
