Correct. The technical rule is that premiums are deductible when you pay them. This means, since you are not technically paying them until 2024, you would not deduct them until you file your 2024 return as a cash basis taxpayer. So yes, take the deduction as usual for the premiums you pay next year and then add any repayment to next year. That will be the easiest way to do it.
There is the circular method, that you can use as well. The IRS has 2 different recommendations. You can use the Simplified Calculation Method or the Iterative Calculation Method. TurboTax does not easily support using either one of these methods, so you must take a few more steps. Before I responded to the previous question, I attempted the method in this link, however, if you are itemizing your return, then when you unlink the 1095-A from the self-employment, it goes back to schedule A and there is no way to remove the deduction for the premiums which causes a double deduction which is not allowed. So you do NOT want to do that IF you are itemizing. The fact that you are telling me it is going to Schedule A makes me think you are itemizing, so again, neither of these methods will not work in TurboTax if you are Itemizing since the program does not allow for the removal of these premiums.
If you are taking the standard deduction, then you can claim them based on either of the 2 other approved methods from the IRS, you can claim the premium tax credit repayment this year by unlinking the 1095-A from your self-employment and then manually enter the premiums you paid plus the amount you are having to repay as self-employed health insurance. In this situation, you could claim your repaid premiums this year as this is one of the exceptions to take the deduction in the year you paid rule.
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