I've completed my tax return with turbo tax ( not yet filed ) my question is why don't i have to pay back my health tax credit when i know i don't qualify for the credit ? i believe that i owe back $5436 but the TurboTax says i don't have to pay it back ?
The American Rescue Plan Act suspends the requirement to pay back excess Advance Premium Tax Credit for 2020. See the IRS news release at the following link.
Any plans for the same for 2021?
I haven't seen any mention of a proposal to suspend repayment again for 2021. I think it's unlikely that that would happen. Consider it a one-time benefit.