Premiun Tax Credit repayment in prior year

I made a premium tax repayment for 2022 on my 2023 return. Can I claim that repayment amount on my 2024 return? How and where is that reported?

posted

The IRS states, any repayment of the Advance Premium Tax Credit is considered to be a premium payment in the same tax year. Any amount of PTC you repay is considered a payment for premiums and is deductible (as a medical expense) on the same year's tax return. See Pub 502 -PTC

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"