In 2018, I overpaid $8784 in ACA credits. Should I show them on my 2019 returns as a medical premium or a "other" medical expense?

[STURG1]

In other words, I they owed $8784 on my 2018 taxes due to my income being too high to allow for the credit taken.

[DawnC]

No.  If you were allowed advance premium credits in 2018 that you had to repay back via your 2018 tax return you filed in 2019, those premiums would be 2018 medical expenses and should not be on your 2019 return.   

[STURG1]

For clarity.... I was provided ACA credits in 2018. In preparing my 2018 tax returns it was determined that my credits were not allowed due to income restrictions.  Those credits were paid the first week in April 2019 with the filing of my 2019 tax return.  My 2019 return was completed by Jackson Hewitt.  They inquired with their IRS contacts, and suggested, the expenses were for medical and should be allowed for 2019.  My question was should they be included in the medical total or separated on the line defined  a "other" and briefly explained?

[BarbaraW22]

Yes, any amount of advance payments of the premium tax credit that you had to pay back can be included in medical expenses in the same year as you received the credit. Therefore, you will need to amend your 2018 to include it as a medical expense for that year. Please click on this link to IRS Publication 502 for more information. 

TurboTax can help you amend your 2018 return. Please click here for instructions.

[STURG1]

A reply response......since the expense was incurred in 2019 not 2018 I was advised to include it as a 2019 medical expense.  You opinion.

[STURG1]

Possibly my terminology was incorrect. I received an overpayment of ACA 2018 credits of $8784 which I

had to repay. This was due to an incorrect income estimate for 2018. 

[JosephF8]

The repayment of your Advance Premium Tax Credit for 2018 is a medical expense for and properly reported on your 2018 tax return.

You will need to amend your 2018 return.

From IRS Pub. 502

You can't include in medical expenses the amount of health insurance premiums paid by or through the premium tax credit. You also can't include in medical expenses any amount of advance payments of the premium tax credit made that you did not have to pay back. However, any amount of advance payments of the premium tax credit that you did have to pay back can be included in medical expenses.

Example 1.

Amy is under age 65 and unmarried. The cost of her health insurance premiums in 2018 is $8,700. Advance payments of the premium tax credit of $4,200 are made to the insurance company and Amy pays premiums of $4,500. On her 2018 tax return, Amy is allowed a premium tax credit of $3,600 and must repay $600 excess advance credit payments (which is less than the repayment limitation). Amy is treated as paying $5,100 ($8,700 less the allowed premium tax credit of $3,600) for health insurance premiums in 2018. When Amy fills out her Schedule A, she enters $5,100 on line 1.