If the money that you receive for Health Insurance Subsidy is used as a direct reimbursement for insurance premiums, then it is not taxable income and you do not need to report it.
If you are itemizing your deductions on Schedule A instead of taking the standard deduction, make sure that you do not include the amount of the subsidy as medical insurance premiums. You will need to deduct the subsidy amount from your total medical insurance payments if you are itemizing.