If I pay back health insurance subsidy does that constitute premiums paid for 2018 and deductible for 2018?

[Vanessa · Accepted solution]

Yes, if you are paying the Advanced Premium Tax Credit back for 2018, it is deductible in 2018.

[larrance-smart]

What if I were an 2% or more S-Corp shareholder?  The APTC repayment in 2019 would  not be reflected on my W-2 from the S-Corp.  Can I still deduct the APTC repayment on 1040 line 29?

[mesquitebean]

@larrance.smart
 It appears that the above TurboTax Support person is no longer available, so it's not likely you would have gotten an answer here.  So I'm going to ask someone familiar with that topic to assist you in this thread today.

@TaxGuyBill    Are you able to please assist here when you are in the forum today?  Thanks!