Shareholder has ACA health insurance. At the beginning of the year, thinking the S corp would not make much money, the shareholder qualified for ACA subsidy. The S corp is profitable, that the shareholder will not qualify for the Premium tax credit and the full return of the ACA advance payment premium tax credit is certain. The shareholder notified the marketplace mid year, and the shareholder is now paying the full premium and being reimbursed by S corp. ( will be included as box 1 wages on W-2)

Can the shareholder be reimbursed currently from the S corp in 2020 for Return of Advance Premium Tax credit that will be reported on the tax return, which in substance is health insurance premiums for a Full pay person. 

The shareholder made an estimated tax payment to cover the Return of the Advance payment of the premium tax credit in 2020.