test1

[mill6210]

test4

[Mike9241]

a) yes that's correct.. once schedule C income is reduced to zero any additional APTC payments become a Schedule A medical expense. for this to be of any benefit 1) medical expense must exceed 7.5% of adjusted gross income and 2) your itemized deductions need to exceed your standard deduction

b) there is no current provision to carry forward (or back) excess credits. each year stands on its own.