To follow-up on the posts from @VolvoGirl and @BrittanyS, your out of pocket health insurance payments are an adjustment to income and get reported on Schedule 1 to the Form 1040. Because you are self-employed, your health insurance is a deductible expense, but is not included on Schedule C Profit or Loss From Business. Yes, you want to include your health insurance premiums that you paid out of pocket. It appears that this would include all amounts that you paid above your premium subsidy including the amount of the subsidy that you have to pay back.
The premium subsidy you received is based on the income you estimated when you signed up for health insurance through the Marketplace. Because income from self-employment can vary throughout the year, the Marketplace recommends that taxpayers update any changes to income as they occur. It is not imperative to update your Marketplace application; however, should you understate your income, then you may have to pay back some or all of the premium subsidy.
@yemred
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