When deducting health insurance premiums on form 7206 as a self employed individual, do they need to be paid in the tax year?

[RachelLyn915]

I am asking from two different angles. 

1) The premium for January 2026 coverage will be paid in December 2025. 

2) I received an aca tax credit that I now believe will be reduced when I file my taxes. Will I be able to then claim the difference that I will essentially be billed at tax time? Ex: Premiums actually paid in 2025 for 2025 coverage total $1000 and the Excess advance PTC repayment on form 8962 is $1000.... would you claim $1000 or $2000 on 7206?

[NCperson]

@RachelLyn915 see page 47.  the answer to your question is not straight forward.  

https://www.irs.gov/pub/irs-pdf/p974.pdf