For Federal, I see the repayment of tax credit on Schedule 1 as an adjustment to income for self-employed health insurance deduction. Since under Personal Medical Expense, it says not to enter health insurance premiums if self-employed, I don't think I enter it again. (I did enter it to see what would happen and the standard deduction was still used so it didn't matter if I am wrong).
For NJ state, I see it was automatically entered as a medical expense on 1040, line 31.
Thank you.
