If you had excess advance payments of the premium tax credit for 2020 (excess APTC), you are not required to report the excess APTC on your 2020 tax return or file Form 8962, Premium Tax Credit.
What if I already filed?
If you filed before the IRS made changes to the 2020 instructions, you do not need to file an amended 2020 return. The IRS will automatically adjust the refund amount. This may come as a separate refund after your return was originally processed.
How do I know if my original return included the repayment?
On the original accepted return, check line 17 of the 1040 Form for an amount carried from Schedule 2 , Line 3.
On Schedule 2, the Excess Premium Tax Credit is listed on line 2.
If you have an amount on these lines, your refund in the account would differ by this same amount if you filed before the IRS made the changes.
If you have not received that repayment and you filed prior to the change in March 2021, you may wish to contact the IRS directly to determine the status of this repayment.