I wanted to post a comment regarding the automatic calculation of this worksheet. I agree that this automatic calculation works in a state where the state does not provide any support. I live in NJ and received nearly 1200 in state subsidies as well. Since NJ doesn't reconcile this support, Turbo Tax does not realize that I actually paid less for my premiums. I am a 30+ year tax professional, so I could identify how the system was calculating, but I think that it is possible that non-tax professionals might not even notice this and then file their NJ tax return deducting more on the NJ (or federal if they itemize) in medical deductions.