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Self employed
Your Advance Premium Tax Credit payments are not income, they are payments toward a credit that you expect to qualify for on your 2023 tax return. They don't need to be accounted for in calculating your estimated tax payments.
The credit and the advance payments are all reconciled on Form 8962. Ideally, you are only receiving enough premium assistance so that you don't owe additional tax with your 2023 return from receiving excess subsidy payments. To avoid this situation, be sure to report to your insurer if you have a substantial increase in your income during the year, and have them decrease the subsidy/ advance payment.
See this article for more information about the Premium Tax Credit and Form 8962.
See this article for more information about calculating estimated taxes.
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