Line 37 is $46,645, which comes from starting with $56,085, then taking $3,962 from half of self employment tax, and deducting $5,478 for health insurance. Both Columns A and B of 1095-A have $456.46 for each month. Actual cost of insurance, $5,478, is less than the expected contribution of 9.69% of MAGI. I tried your testing procedure, and it gave a PTC of $915, while Line 37 is still less than $47,520. So the true answer is somewhere between $0 and $915. How to get correct PTC?
