https://ttlc.intuit.com/community/self-employed-group/discussion/re-aca/01/819094#M344 <P>These payments would not be deductible for tax year 2019 because they are taxes owed for a prior year (<STRONG>essentially back taxes, or re-payment of those ACA subsidies</STRONG>).&nbsp; Even though you did pay these taxes in 2019, they apply to 2018 and would not be deductible for 2019.</P><P>&nbsp;</P><P>&nbsp;</P> Mon, 24 Jun 2019 03:39:26 GMT Kat 2019-06-24T03:39:26Z https://ttlc.intuit.com/community/self-employed-group/discussion/aca/01/818955#M343 <P>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.&nbsp; 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)?&nbsp; I can't find the answer anywhere.&nbsp; It seems to me as though these are nothing more than premium payments just paid in a different calendar year.</P> Sun, 23 Jun 2019 21:49:55 GMT https://ttlc.intuit.com/community/self-employed-group/discussion/aca/01/818955#M343 KWS1 2019-06-23T21:49:55Z https://ttlc.intuit.com/community/self-employed-group/discussion/re-aca/01/819094#M344 <P>These payments would not be deductible for tax year 2019 because they are taxes owed for a prior year (<STRONG>essentially back taxes, or re-payment of those ACA subsidies</STRONG>).&nbsp; Even though you did pay these taxes in 2019, they apply to 2018 and would not be deductible for 2019.</P><P>&nbsp;</P><P>&nbsp;</P> Mon, 24 Jun 2019 03:39:26 GMT https://ttlc.intuit.com/community/self-employed-group/discussion/re-aca/01/819094#M344 Kat 2019-06-24T03:39:26Z