Probably not, but where do you see this question? Are you in the business section or the itemized expenses section or somewhere else?
If you are in the itemized expenses, this would be the insurance premiums you paid throughout the year.
If you are in the self-employed section, then this would be the self-employed health insurance premiums you paid throughout the year.
Line 26 of 8962 asks this "Net PTC. If line 24 is greater than line 25, subtract line 25 from line 24. Enter the difference here and on Schedule 3 (Form 1040), line 9. If line 24 equals line 25, enter -0-. Stop here. If line 25 is greater than line 24, leave this line blank and continue to line 27"
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