What is this $1,976 showing as qualified health insurance premium on the state return?

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It depends on your state. However, there are a number of states that allow you a deduction on health insurance payments that you make out-of-pocket with after-tax funds. It is likely that the "qualifying health premium" that you are seeing on your state return is what is an extra deduction after having your Form 1095-A reconciled on your Federal return.

If you are unsure, please comment your state and we can assist you with how your state treats this.

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