We had to pay the IRS a tax in 2019 for ACA premium subsidies that we received in 2018 but were ultimately not eligible for. Can I deduct these amounts as health care premiums paid on my 2019 tax return (in addition to the premiums we are paying this year)? I can't find the answer anywhere. It seems to me as though these are nothing more than premium payments just paid in a different calendar year.
