I had to repay all obamacare subsidy in 2016 because i miscalculated my 2016 income (payment was made in 2017). Can I claim it on my 2017 tax return and how much?

[npham27]

As in know, i can't claim medical expense including insurance cost.

[TaxGuyBill · Accepted solution]

No, there is nothing deducted on your 2017 tax return for a 2016 repayment of the Advance Premium Tax Credit.

That repayment was added to your deductible health insurance costs on your 2016 tax return.

[sj2575]

Where would this be shown as a medical deduction?  For my situation, in 2016 I had to repay $1275 which was entered on Line 46 of form 1040.  It is included as a portion of my payable taxes.

[TaxGuyBill]

In most cases it would on Line 1 of Schedule A, on your 2016 tax return.  TurboTax puts it there automatically, so you don't need to enter anything.